British music mogul Simon Cowell regrets turning down $150,000 to judge two fans' sexual skills - and has offered to rate them if the offer still stands.

The American Idol and Britain's Got Talent star was approached by an unnamed couple at a restaurant last year (08), and asked if he'd join them in the bedroom. Cowell turned them down flat, but now wishes he hadn't been so hasty. The talent show judge says, "Mr. Stupid said no."

Using a recent appearance on America's Late Late Show, Cowell addressed the couple and urged them to get in touch: "If you're watching, with inflation, it's now $250,000 and I am available."

He added, "There's no ending to the story. It starts off interesting... and then I said no. I absolutely should have taken the money and done it."

Cowell insists there's nothing in it for him but the money and the experience - because the couple who offered him the cash weren't attractive: "That was the problem." (KL/WNVFERG/CL)

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