The 'Popstars'-like 'The X Factor' features hopefuls whose performances are judged by Cowell, former Spice Girl Mel B and Louis Walsh. The show is due to fill the Saturday evening slot from September vacated by 'Pop Idol', which is being given a rest for a year by ITV.
However, Belfast-based band manager Paul Tinney, 39, claims he developed the idea for 'The X-Factor' three years ago and has instructed his lawyers to pursue Cowell.
The claims have been rejected by Cowell's PR spokesman Max Clifford, who says the idea for 'The X-Factor' was thoroughly checked out.
The show, which is being produced by Cowell's production company Simcow, will see competitors audition to join one of three bands, to be selected and managed by the three judges.
Tinney claims that he came up with the idea three years ago and told The Sun that he has invested more than £100,000 developing the idea, including hiring a design agency to come up with a logo.
"I've invested three years of my life, not to mention a substantial sum of money, into 'The X Factor'. I was stunned to learn that Simon Cowell had this 'new' idea because it is a carbon copy of mine. I have instructed my solicitors," Tinney said.
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