Simon Cowell is Shirtless

A shirtless Simon Cowell looks moob-ilicious, flirting by the pool with two mystery blondes in Miami on Friday.

Cowell, 47, also enjoyed drinks with friends and fellow American Idol judge, Randy Jackson.

Simon recently ranked #3 in top TV earners. Oprah earned $260 million between June 2006 and June 2007, according to a new Forbes.com survey. Jerry Seinfeld came in second, earning $60 million in the same time period, and Simon placed third with $45 million.

A TV source said, “This shows that when it comes to chat, Oprah cannot be beaten.”

Are you going to take that, Simon???

20+ pictures inside of shirtless Simon Cowell…