Judges on the ITV1 show have already seen 10 canine acts, with one dancing dog described as being "ten times better" than Gin, who appeared in the second series.
Cowell, 50, has apparently been blown away by the depth of talent displayed by British mutts during the audition process. A show source told The Sun that a footballing dog, a talking dog and a dancing dog have already appeared.
"Simon has been impressed because he loves dogs. We keep joking that he wants to win so he can buy it off the owner and take it home. After all Simon Cowell's dog can't just be a normal mutt, can it?" the insider said.
The show, which gets underway next Saturday, also features a trampolining pig, a dancing horse, dancing ducks and a talented goat which performs as part of a variety act.