The 55-year-old television producer, who is behind shows like "Britain's Got Talent" and "The X Factor" says his 19-month-old son Eric's love for music inspired him to go forward with the idea, reported Daily Mirror.
"He (Eric) loves music and a photo I posted of him playing drums to 'One Direction' was the motivation to a new show we're working on," he said.
Cowell, did not give out any further details but has the the basic formula in his mind.
"It's really cool, aimed at kids, and we're sorting out a deal now. It is based on something Eric would like to watch but that isn't around at the moment.