The 51-year-old music mogul is believed to have offered to double her salary to £2.8million if she returned to the UK show, and has apparently told friends that he is sick of being painted as the 'bad guy'.
A source told The Mirror, 'It's been a tough week for everyone involved with the series, not just Cheryl. Simon feels he has been made to look like the bad guy in all of this, when all he's done is offer someone a job.
'He moved heaven and earth for that girl – effectively offering to double her salary to take up a role on the UK show. Discussions were ongoing the whole time she was in America but then suddenly she went off-radar and the conversations stopped.
'The truth is Cheryl was never herself on the US show – and it came across on camera. There was nothing anybody could do about it and the reality is the decision to remove Cheryl from the US panel was never Simon's alone.
'He was not the axeman – it was a group decision.
'Obviously he feels responsible for Cheryl and regrets the way some of this has played out. But at the same time, Simon won't be losing sleep over someone who has just rejected a multi-million pound job offer.'
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