Simon Cowell has discussed Britain�s Got Talent � the new ITV show that has entertainers competing for the chance to star in a Royal Variety Show. Describing it as the funniest show he�s ever been involved in.

Simon says he was surprised by the audience�s reaction to some contestants, especially as some of them were so young. �We had 1,500 people in the audience and it was like the Roman Coloseum. Kids were coming out and getting booed.�

The outspoken judge, who delivers many biting comments of his own on X Factor and American Idol, described it as �Vicious, but it is fascinating show� and says it�s �the funniest show I�ve ever been on in my life.�

So was there any act in particular to watch out for? Simon thinks so: �One of the most bizarre things was when a transvestite came on. Her �talent� was dancing.

And halfway through her act, this female dwarf comes jumping out of her suitcase, who�s then attached to reins like a horse. Of course we put her straight through.�

The first series of Britain�s Got Talent starts next month.