The Britain’s Got Talent and former X-Factor supremo had the 260mph supercar from new.
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He snapped it up in 2008 at the height of the TV singing show’s popularity.
But he sold the black Bugatti – which can do 0-60mph in just 2.5 seconds – six years later.
It is now being sold by RM Sotheby’s at auction as part of its Dare to Dream Collection.
The guide price is up to £1.4million but it has no reserve when it goes under the hammer on 1 June.
But the model was worth £1million when he bought it in Los Angeles.
Cowell, 64, told Ellen DeGeneres he was infatuated with the car.
But he only did 1,000 miles in it – meaning he did just 166 mlles a year in it.
That works out at under half a mile a day on average.
A RM Sotheby’s spokerson said: “The Veyron 16.4 on offer here is no exception, having been first owned by renowned British media kingpin, Simon Cowell.
“Purchased straight off the Beverly Hills showroom floor in early 2008, Cowell’s Veyron was instantly known to Los Angeles’ glitterati as exploding flash bulbs and gawking crowds seemed to follow at every haughty stop.
“During a 2011 appearance on the Ellen DeGeneres Show, Cowell detailed his infatuation with the car, saying the Veyron ‘beckoned him’ upon first seeing it and facetiously stating that since he was so regularly chauffeured, he had only driven the car twice.
“Cowell clearly enjoyed his Bugatti more than he was letting on, as he added just over 1,000 miles during his tenure before selling to the Dare to Dream Collection in 2014.
“The car has received expert care under the Collection’s decade-long curation and is accompanied by maintenance invoices and copies of documents relating to Cowell’s ownership.
“Sporting both a coveted livery and celebrity provenance, this all-black Veyron will make an exhilarating addition to any serious stable.
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“Just as with the marque’s offerings a century ago, Bugatti’s Veyron holds near-mythical status in the automotive world.
“It very well may be, to simply state it, the greatest car ever made.”
Other famous owners of other Veyrons include boxing legend Floyd Mayweather Jnr and football great Cristiano Ronaldo.
Cowell has a large car collection and is reported to have two dozen vehicles.
In 2013, the Brit was spotted popping out for some groceries in Hollywood in a classic Ford Bronco SUV.
In 2014, the X Factor and Britain’s Got Talent supremo was seen driving a stunning Jaguar E-type.
Cowell also owns two luxury Rolls Royce Phantom – costing about £362,000 each.
He also owns two Ferrari supercars, including a California and a 575m Maranello
The mogul also owns another Italian supercar -a Lamborghini Urus – estimated to cost £175,000.
He was also spotted driving his flashy Rolls Royce convertible in Malibu in the middle of the pandemic in 2020.
Adding to his stunning fleet, he also has two Aston Martins – the DB7 and DB9.
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