There is a fantastic (LONG) interview with Simon in the Febuary 2007 Playboy.
My favourite part of the interview is:
Playboy: Okay, we know a guy who's a murderer. And this murderer has a pretty decent singing voice...
Cowell: [laughs] No!
Playboy: But you thought about it for a second.
Cowell: No, I didn't! I was laughing at the question. No, I'm not interested in signing murderers. Other people sign murderers.
Playboy: Who signs murderers?
Cowell:I think a lot of rap acts have murdered people.
Playboy:What if a murderer could make you lots of money?
Cowell:Look, the truth is I don't need to do that.
Playboy:Okay, today you're incredibly rich. But imagine this --
Cowell:You haven't forgotten about the murderer, have you? You're not going to let this one go.
Playboy: It's 1994. You haven't had a hit record yet. You have the chance to sign a murderer with a nice voice. Do you sign him?
Cowell: Manslaughter I may consider. Murder I think I'd have to say no. [laughs]