Simon to Taylor: 'You've Won American Idol'
The big winner to be announced tonight on Fox.

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The new "American Idol" winner will be announced tonight. Who will it be - Katherine McPhee and Taylor Hicks? They each performed three songs on Tuesday night's sing-off, in front of more than 3,000 fans at the Kodak Theater in Hollywood.

What will be Simon Cowell's final decision?

So, far it seems to be a tie.

After the show, Hicks told The Associated Press in response to Cowell's comment: "I just hope that people don't get complacent." Reported Yahoo! News.

McPhee, 22, opened with a song "Black Horse and the Cherry Tree." Cowell was tough to judge her - he thought she could have done better for her opening song.

Cowell sneared when he commented on Hicks purple velvet jacket — for his first song, Stevie Wonder's "Living for the City." But came back with handing over his vote to Hicks: "It was a great way to start ...."

Round two...
McPhee's sung "Somewhere Over the Rainbow," which drew praise from the judges and tears from her father.

Judge Randy Jackson gushed, "much better"!

Hicks sung Elton John's "Levon" and recieved mixed reviews.

"McPhee won the second round," Cowell commented.

The final show-down, McPhee and Hicks debuting new singles.
McPhee, wore a sexy silky blue dress and performed, "My Destiny." The song was too average.

Katherine's best performance by Cowell's standards was the second song performed.

Then Hicks sung "Do I Make You Proud?", Cowell declared the 29-year-old Alabama native the winner.

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Source: Yahoo! News