(digitalspy.co.uk ) - Britney Spears is close to making 5 million ($10 million) deal for a Las Vegas comeback, reports say.The 26-year-old was recently spotted dining with Palms Hotel & Casino owner George Maloof in California. The pair were allegedly planning to bring Spears to Vegas for her return to music.An insider said: "She wants to make a splashy comeback in Las Vegas. He wants the show to be full of high energy and flashy costume changes."Spears is currently working on her new album with producer J.R. Rotem, a man with whom she was romantically linked following her split from Kevin Federline.Rotem described the collaboration as "great", before adding: "She's like the master at what she does. She's a lot more experienced than most people. She just has the 'it' factor that not every artist has. So it's always nice to work with her."