Gary Susman
July 10, 2003 AT 04:00 AM EDT

We’re not sure when he finds the time, but when Simon Cowell is not busy preparing for fall auditions for the third season of ”American Idol,” producing his new dating show ”Cupid” (which debuted Wednesday night), or thinking up new series ideas for the development deal he signed with Fox this week, the acerbic talent judge is putting the finishing touches on a book. Part memoir, part showbiz advice book, the tome (due Dec. 2 from Random House imprint Broadway Books) will offer ”a personal insight into the music industry,” according to a Cowell statement. Cowritten with his brother Tony, it’s called ”I Don’t Mean to Be Rude, But?” No doubt the book will be filled with the kind of counsel he regularly dispenses to ”Idol” contestants (”My advice would be if you want to pursue a career in the music business, don’t.”) and the sort of ”don’t mean to be rude” comments that pepper his everyday speech, like his remark earlier this week that he hoped next season’s ”Idol” finalists would be an attractive bunch, since ”it wasn’t exactly a beauty parade last year.”

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