Madonna has turned down Simon Cowell's offer to perform at 'X Factor' finale, it has been revealed.
A source told The Sun that there were very few people in the music world who Cowell could not appeal to and he had made no secret of the fact that he was desperate to get the Queen of Pop on board but she just won't do it.
An 'X Factor' source asserted that it was a big blow to the final of the reality show.
The producers have already roped in One Direction, Ed Sheeran and Sam Smith to perform over the final weekend.