The 34-year-old 'Don't Hold Your Breath' hitmaker was reportedly offered around 1 million pounds for judging the show, reported Sun Online.
She is believed to have told a friend that, "I'm so torn right now. My heart wants me to come back and do the show as I had such a great time last year. But my album is coming out and I also need to focus on that. I don't think I can make it work. By trying to juggle the two, one or both will suffer."
The first round of auditions for the show will begin in June.