The FOX competition series reportedly offered the "Womanizer" singer a $10 million contract to join the second season as a mentor but, according to The Wrap, Spears shut it down in hopes of a much larger counter-offer.
Spears' camp is allegedly looking for $20 million for the singer to appear on the show, a much higher paycheck than former judge Paula Abdul, who earned around $2.3 million during her stint on "The X Factor" last year.
The negotiations with Britney come as producers are desperate to find one more big name celebrity to join Simon Cowell and LA Reid, as auditions have already started with the second season premiere date slated for September 2012.
Spears might be picking the stage over the judging panel as a source close to the singer revealed she is considering a resident performer offer at a Las Vegas hotel in the fall.
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