The singer revealed that she has been a huge fan of the US superstar since her childhood and that she loves everything she stands for in music.
Asked who she would like to work with, Adele told French radio station NRJ: "I always wanted to do a duet with Etta James, but sadly she passed, so I would probably say Beyoncé because she's one of my ultimate favourites as well.
"I've been listening to her since I was about 11. I adore her. I love everything she stands for."
She added: "I think her work as an artist and a singer is enviable, in terms of the length of her career and how she's grown and grown."
Adele recently confirmed that she will have a new song out by the end of 2012, but fans will have to wait at least two years for her third studio album.
> Adele: 'I was ready to murder while writing 21'
Watch the music video for Adele's 'Someone Like You' below: