The 52-year-old pop icon started work on her 12th studio album on Monday, which was confirmed by her long-time manager Guy Oseary on Twitter.
However, Madonna has reportedly ruled out collaborating with producer RedOne after her record company suggested that she do so.
According to her fan site Queen Madonna, the performer refused to work with established producers, opting for up-and-coming music-makers instead.
"Madonna is working on an ambitious project. She has listened to the demo recordings which were submitted to her in the last few years, and some of them have already been completely upset by her," the site claims.
"She's the writer of almost all of the new lyrics. Producer Joe Henry is involved in two songs so far. Most of the other producers are not so famous. Her record company wanted her to work with renowned producers such as RedOne, which she refused to do."
The site's studio insider also suggested that one track has already been recorded, as well as listing a number of musical influences.
"One of the demo tracks that have already been recorded in the last few days starts off with some piano and violins then turning into a dance track," they said. "Its title may be 'Way Back Home', which is a demo tape from Diagram Of The Heart.
"Aside from Diagram Of The Heart, musical inspirations for this album include Jessica 6, Beth Ditto and The Sound Of Arrows."
The fan site concluded with the prediction that the album could hit shelves in time for the Christmas shopping season in November.
> Madonna records duet with daughter Lourdes
Watch the music video for Madonna's single 'Hung Up' below: