The relentlessly hard to impress Simon Cowell was reduced to gushes after hearing 27-year-old Danyl Johnson’s on Britian’s X-Factor.

Simon, who revels in cutting down inspiring performers, said: “That was single-handedly the best first audition I have ever heard. He could be one of the best contestants we’ve ever had.”

Looks like Simon Cowell is getting a HUGE raise.

Simon Cowell, who reportedly made $36 million last year for judging American Idol, has been offered three or four times that amount.

He could receive between $100 million and $144 million per year — by co-producers Fox and 19 Entertainment to stick with “Idol” when his contract expires next May, according to reports.