Simon Cowell and Sir Philip Green are going into business together. Apparently the two are practically best friends, and Sir Philip has even been advising Simon on his new American Idol contract with Fox. (Cowell has been offered a higher salary than Oprah, so being British isn't the only thing these two have in common.) In between these advising sessions and their mani-pedi parties, Simon and Sir Phil are also creating a global entertainment company together that will produce television content here and in the U.K. The company hasn't been named, and it's unclear how much cash Green will throw at the project. However it's a great springboard for a fashion venture, which could serve as a valuable marketing opportunity for Green's Topshop chain. A fashion-related show created by these two brilliant minds? It would have to be a model-competition series. Before a live studio audience. Can't you see it? Simon could tell someone they need to hit the treadmill every episode. Kate Moss could judge! (Or they could just title it Be Kate Moss and let Sienna Miller judge.) Marcus Schenkenberg could revive his career by hosting and then use his long-lost fame to land his own celebrity cable-news program! SiPhil (GreenCow?) will be unstoppable. Enjoy yours while it lasts, Tyra Banks.