What do you buy the man who has everything? Apparently, a £15,000 X-rated picture! It turns out that Cowell’s fellow X Factor judges, hotties Cheryl Fernandez-Versini and Mel B, have got a filthy treat in store for their boss.

The girls are set to hand over a drawing of themselves in a highly provocative pose – with Fernandez-Versini holding the topless breasts of Mel B.

Written in bold red writing is the caption ‘Feels So Good’.

The incredible picture, with an estimated value of over $15k, has been created by hot new trendy artist Pegasus. His manager, Leonard Villa, is reported by the Daily Star newspaper as saying:

“Pegasus wanted to create a tongue-in-cheek painting of the girls which he thinks all three of them will love.”

Villa presumably isn’t including Cowell’s current lady, Lauren Silverman, as one of those in the happy trio he references.

FilmOn.com viewers have been watching Cowell prepare to win yet another X Factor crown as the ITV1 competition reaches its final stages.

You can keep up with all the latest showbiz news at TMZ Live (below) at FilmOn.com – where there are hundreds of free live web TV channels to choose from. -

* If you are wondering who the cute cartoon character is on our photo of Angelina, it’s Ginger Clam – TV Mix’s celebrity and social media columnist.