The X Factor winner apparently wants to reinvent herself for her upcoming third album by experimenting with an edgier sound.
Naughty Boy has previously worked with the likes of Chipmunk, Tinchy Stryder, Griminal and Dot Rotten.
She is also thought to have worked with Ryan Tedder, Dallas Austin, Autumn Rowe and Rico Love on her new material, which is said to include references to ex-boyfriend Lou Al-Chamaa.
Lewis recently described her third record as "darker" than her previous efforts, having taken inspiration from Tears for Fears, Kate Bush and Tracy Chapman.
"I wanted to put my heart into my lyrics," Lewis said. "So most of my new album has a darker tone to it. It's not just about my ex, or any one person, it's a mix of emotions."
Watch the video for Leona Lewis's 'Better In Time' below: