The music mogul, 63, took to the stage at London’s Royal Albert Hall to introduce a performance by Britain’s Got Talent controversial winner Viggo Venn.
After previously sparked concern from viewers with his radically different appearance, viewers were once again bewildered by Simon’s appearance.
Simon has previously denied having a face lift but admitted to regretting his extensive use of botox.
Taking to X, formerly known as Twitter, one user wrote: ‘Is it me, or does Simon Cowell look like a ventriloquist’s doll.’
Other viewers noted that with his red tinted glasses, Simon was akin to the 80s music legend George Michael.
One posted: ‘Simon Cowell has turned into George Michael,’ while another added: ‘George Michael Cowell.’
A third posted: ‘Wow Simon Cowell has turned into George Michael.’
Viggo was crowned the Britain’s Got Talent winner back in June, earning himself a spot on the Royal Variety Show, despite hugh backlash from viewers.
After dancing to Daft Punk’s One More Time in a hi-vis jacket for his final performance, boos were heard from the studio audience when hosts Ant and Dec announced the comedian as the winner.
Some viewers included the hashtag #CancelBGT as they took to Twitter to criticise the results of the public vote.
In May Simon proved that he doesn’t mind poking fun at his own expense after making a dig about his changing face on Britain’s Got Talent.
During one of the talent competition’s live shows he played up to the wagging tongues and passed a cheeky comment about his face.
The surprising swipe came after one hopeful, Tom Crosbie, impressed the judges by creating Bruno Tonioli’s face from a Rubik’s Cubes.
While the finished result was being shown to the panel, Amanda Holden, 52, seized the opportunity to crack a joke about Bruno, 67, and pointed out: ‘Well, he’s got the orange [face] right!’
‘How the hell do you do that?’ a totally baffled Simon asked, while the artist responded: ‘Practice…turns out you have a really difficult face to make out of Rubik’s Cubes.’
It was at that point that Simon quipped: ‘I’ll change my face…again.’
In April Simon insisted he has never had a facelift after presenters Ant & Dec made a cheeky quip about his changing appearance.
At the time, Dec, 47, told the audience: ‘We have a new face joining the judging panel’ to which his comedy partner, also 47, replied: ‘What? Simon has a new face?’.
Speaking to The Mirror Simon laughed off the suggestion he had gone under the knife, despite his drastically altered features.
He told the publication: ‘I think it’s hysterical. I mean, it just makes me laugh. I haven’t had a facelift or anything.’
‘I’ve had a bit of Botox or whatever, but nothing drastic,’ he added.
‘So when I hear about this stuff, honestly it does make me laugh’.
The talent show boss recently revealed that he took his love of Botox too far , with his final treatment leaving him looking like ‘something out of a horror show’.