Cowell, who was a former judge on American Idol and now helms The X Factor USA, faces rivalry from The Voice, another singing competition reality show.
When asked whether he is looking to change the structure of The X Factor USA's second season, he told reporters in Canada: "I am. I'm not going to say what it is, because as you know we are going to be competing with The Voice.
"No question of doubt, I've already seen from last year to this year elements of what we were doing on these shows. Producers do that. They see something they like, and they'll nick it and you end up with both shows looking the same."
When asked what he thought The Voice "nicked" from him, Cowell added: "I don't even want to mention it. They know. Anyone who watches both shows, you'll see where they started and where they got to and what changes. I have seen it on other shows, as well.
"Like I said, it's the nature of TV producers, they will do it. We have been working on some ideas for a year, some may work, some won't, but I am trying to make it different for the right reasons."
However, Cowell did credit The Voice for its idea of the spinning chairs, on which the celebrity coaches sit during the show.
He added: "I'm going to suggest a little addition, not only does it spin, it ejects people, all the way through the ceiling!"
Cowell previously said that The Voice UK and The X Factor are the "same show", and suggested The Voice should be on the radio.
Cowell will premiere the second season of X Factor USA later this year with new judges and new hosts.
Watch a promo for The X Factor USA season two below: