For months, the ol' rumors have circulated that Elton John would be handed the Simon Cowell chair on "American Idol." But..."Access Hollywood" is reporting that John turned down a $33 million offer.

  Not that he needed the money. And he certainly did not need the aggravation either. 

  If true, and no reason why not to believe this, the logic behind "Idol's" thinking on the matter of who will replace Mr. Irreplaceable has started to crystalize: 

 1.) They want someone of real stature.

 2.) They want someone whose  creds are extraordinary  - someone whose  opinion is so valued and whose body of work is so established that he could say anything and it would  be like holy writ.

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 3.) They want someone with a British accent.

  4.) They want a real musician and not someone who "used to do this" and now "needs to do something else." 

  5.) They want a household name.

  6.) They probably want a man, which would appear to rule out rumors of a Paula return. 

 (Do you know anyone who fits this criteria? If so, please let them know; and forget it, Oprah doesn't count. She's starting a network, can't sing and doesn't have a British accent.)