The 51-year-old said the first show will explain how Cole, 28, was replaced by Pussycat Doll Nicole Scherzinger, 33.
Cowell told reporters in a conference call: 'In terms of how we address it, I think we can pretty much tell it as it was. She was on the show, and then she got replaced by Nicole. So on the first half of the show next week it’s Cheryl, and then the second half it is Nicole.'
Footage of the Geordie singer sitting at the judges' table alongside Simon, LA Reid and Paula Abdul, was featured in the eight-minute X Factor preview released this week.
The US X Factor is set to launch on September 21.