Metro

Cowell the $100M man

Simon Cowell is about to become the highest-paid star on TV.

The “American Idol” judge who fans love to hate has signed a deal worth more than $100 million a year to bring “X Factor” — his “Idol”-like show in Britain — to the United States, the Daily Mirror newspaper in London reported.

Cowell will produce, but not appear on, his American version of the show.

The deal will also extend his contract with “Idol” — which had been due to expire — another two years. In total, Cowell will reportedly make $103 million by next fall, according to the British newspaper.

Oprah remains TV’s top earner, but her estimated $200 million income includes her entire empire.

The Mirror also reported that recently departed “Idol” judge Paula Abdul is in the running for an “X Factor” spot.

A rep for Cowell did not return messages yesterday, and a Fox spokeswoman declined comment.

This was a big weekend for cocky Cowell, who turns 50 next week.

For the occasion, he wrote an open letter to himself as a young man.

The rambling missive, published in London’s Mail on Sunday, said:

“You are overconfident, far too cocky and dressed from head to toe in expensive designer gear.

“Armani and Versace. Oh, nothing but the best for you Simon! It hasn’t dawned on you yet, you idiot, that you can’t afford any of this stuff.”

david.li@nypost.com