The hotel heiress - who has a nightclub in her Los Angeles home - is a big fan of the 'American Idol' presenter, and is desperate to enjoy an evening with him.
She said: "Simon Cowell is a wise businessman - I love him, he's very funny, charming and cool. I haven't invited him to the nightclub in my house yet - but I will!"
Paris, 27, is also an admirer of Cheryl Cole - Simon's fellow judge on UK TV talent show 'The X Factor - and thinks the Girls Aloud singer could have a huge career in the US. Paris explained to Heat magazine: "There are rumours that Cheryl Cole is coming to the States. I haven't seen much of her, but I've heard how much you guys love her. She's stunning and I bet they'll love her in the States."
It was recently reported Simon has a team of top lawyers battling to get Cheryl a US working visa because he is so determined to kick start her career in the country. A source said at the time: "Simon was dazzled by Cheryl's performance on 'The X Factor'.
"He's certain he can turn her into a global star, but he just needs to iron out her visa problem. He's employed a firm of experts in Miami and is confident they will be able to reach some kind of arrangement."
Cheryl has been struggling to obtain the essential paperwork after being convicted of assault in 2003.