
The 48-year-old music mogul who - is believed to be worth around $200m, and has no children - will donate the vast sum to a selection of organizations helping children and animals.
Simon, famous for his harsh criticisms of pop hopefuls on his TV talent shows X Factor and American Idol, was forced to think about his legacy while on holiday with his mother in Barbados.
He said: "My mother asked, 'Have you ever made a will? I said, 'Thanks a lot!' But it got me thinking."
Cowell insists his family and long-term girlfriend Terri Seymour will not be offended if he leaves the large slice of his wealth to his furry friends.
He added: "Hopefully I'll be a lot older when it happens so it won't affect them much!"
Simon, who is a keen animal rights activist, has already demonstrated his generosity by donating $20,000 to set up The Hope Animal Rescue Sanctuary in Barbados.
By Owen Williams, Jan 22 2008 © Copyright 2008 - Showbiz Spy
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