Not content to crush the spirit of unknowns, “American Idol” judge Simon Cowell is training his sights on one of the biggest stars in the business — Madonna .

Cowell, promoting Monday’s start of the third “American Idol” season, recently was drawn into a discussion with the Television Critics Association about the physical attributes of today’s stars.

“Britney (Spears) is cute, isn’t she?” Cowell said. “Beyonce is good-looking. Jennifer Lopez is good-looking. Madonna used to be good-looking.”

His fellow judges, Paula Abdul and Randy Jackson, groaned.

“She’s a housewife!” Cowell said.

Credit: AP