The music mogul was left fuming when he discovered his record company's computers had been targetted by hackers who stole Lewis's track Don't Let Me Down.
Cowell was considering releasing the song as the Brit's first track from her second album, but the completed recording has made its way online.
A statement from music executives at Sony BMG spin-off Syco reads, "Syco are working alongside the International Federation of the Phonographic Industry, the British Phonographic Industry, the police and investigators in this and they are making fast progress.
"We will certainly look to bring charges against those who are responsible. We cannot give any more details at this stage for operational reasons."
It's not the first time Cowell's artists have become prey to music pirates - last month (Jul09) unfinished recordings by Britain's X Factor talent show winner Alexandra Burke, were leaked on the web. (KD/WNWCSU/KL)
-IANS-WENN
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