Runner-up Carroll is wanted by Cowell's entertainment firm Syco for a book deal and other projects, according to The Sun.
A six-figure contract is allegedly being lined up for the 14-year-old comedian, with a book to be released just before Christmas.
A source said: "Jack could be a huge star."
Meanwhile, Cowell also reportedly believes that vocal group Luminites could become Britain's answer to the Black Eyed Peas and is to offer them a record deal.
The source added: "Simon really rates Luminites. Every time he's watched them perform he's been blown away.
"He thinks they're fresh and there's a real gap in the market for them.
"He's not seen an act like that for a while."
Shadow dance act Attraction were crowned winners of Britain's Got Talent last night. Cowell was recently reported to be hoping to take them to Las Vegas.
Jack Carroll finished in second place, while Luminites were voted into fifth position.
In pictures - the 2013 Britain's Got Talent final: