Madonna is said to be negotiating a deal to play in Dubai for a reported £12.5m just 2 gigs.
The singer is being lined-up to perform in in November when her world tour comes to an end.
'She's about to break another record by playing the most lucrative concert of her whole career or anyone's career for that matter,' says a source.
'The negotiations for the tour to stop in Dubai in November are being finalised and she will get £7.5m for the one show only.'
Madonna, 49, is also in talks to perform at a private party while in the city, which could earn her an addition £5m.
'The figure is so big because of the huge funds available from private promoters in Dubai,' the source tells The Sun.
'She's also close to agreeing to play at a private party, the first in her career.'