Harry Hill Jokes About Simon Cowell's Baby
Funnyman also targets Chezza's bum in X Factor musical launch routine...
The comedian has written stage show I Can't Sing - which is based on the ITV reality TV show and stars Nigel Harman as SiCo.
And he opened the preview of the show with a comedy routine in which he made fun of Chezza and the TV tycoon - while the latter was in the audience.
"Some years ago I had the idea for the musical," he explained. "I phoned Simon Cowell up and he said, 'Harry, why don't you and your wife join me on my yacht?' I said, 'You're not going to get me like that'.
"Anyway we went and that child starts school tomorrow. I wouldn't mind but we hadn't even left Southampton. He conceives all his children in international waters for tax reasons."
He also quipped: "Do we miss Cheryl Cole [on X Factor]? Not really, no. I say to Cheryl Cole, wake up and smell the roses."
Hill also joked about SiCo's oft-questioned sexuality when explaining how he made the project official.
"Actually what I did was I phoned up [ITV Director of Television] Peter Fincham - I thought I'll have to get to Simon somehow, he's not in the phonebook.
"Peter said, 'I'm in the bath', I said, 'I need to talk to Simon Cowell', he said, 'I'll just hand you over'."
But funnyman Harry wasn't the only one cracking jokes at the event.
Cowell was asked what advice he had for Harman on playing him, and replied: "Just be a d**k every night.
"I try not to be too involved because this is not something I have ever done before.
"I want them to feel they have got free rein to do pretty much what they would like, otherwise it is going to feel a bit too censored."
The show opens at the London Palladium on 26 March next year, with previews in the month beforehand.