Madonna is back in the recording studio and is at the 'demo phase', according to a source.

The American singer-songwriter is planning to launch an assault on the music charts after nearly five years without releasing any material.

Madonna recently signed a three-album deal with Universal Music Group's Interscope label, after breaking off her relationship with Warner Music Group in 2007.

Sources say the 53-year-old star is busy working on her twelfth studio album.

'It's just about keeping relevance so that she can tour,' a source told the New York Post. 'She is still in the demo phase, but the idea is to get the first album out early next year.'

Last month, Madonna's manager Guy Oseary said the singer was 'very upset' after a demo of her new song Give Me All Your Love was leaked on the internet.

He also revealed the new album would be finished 'in the next month or so' and that it didn't yet have a title.

Madonna was recently confirmed to perform during the Super Bowl XLVI.

The superstar will take to the stage at half-time during the National Football League's biggest event on February 5 next year.

A host of legendary acts have performed at the coveted event including Paul McCartney, Bruce Springsteen and The Rolling Stones.