The singer revealed that the follow-up to her 2011 debut Who You Are will not have a cohesive sound, but focus on the quality of the songs rather than an overall concept.
Asked how work on her new album was going, Jessie J told Capital FM: "Very early stages still – I'm not going to rush it and at the moment there's a lot of other things in my diary.
"But definitely any time I get I'm making time for the music of the second album because that's what I do – I'm a singer-songwriter first and foremost."
She added: "It's good. It's definitely going to be as eclectic as the first album. There's not going to be a running sound. It's just going to be whatever comes out and whatever sounds nice."
According to Companies House figures, Jessie J struggled to make money from her music throughout 2011, with her firm Who You Are Touring claiming a £20,000 loss.
> Jessie J is first UK female to achieve six Top 10 singles from one album
Watch the music video for Jessie J's 'LaserLight' below: