The 29-year-old "Applause" hitmaker posted a photo on Instagram of her working in the studio with RedOne, who was behind her big hits like "Poker Face" and "Just Dance".
The singer and the music producer are seen wearing black shades while sitting next to each other.
Other details about her upcoming album are unavailable.
The project is sighted as a follow-up to "ARTPOP", which released back in 2013.