Susan Boyle recording her last album in studio

International Scottish singing sensation Susan Boyle is back in the studio recording a new Christmas album according our sources. While details on what songs will make it to the final cut on the album are still unclear, her record company Colombia is targeting an October street date for the yet-to-titled album.

On Wednesday Columbia spokeswoman Fran DeFeo confirmed to the press that Boyle is 'recording a new album to come out later this year,' but as yet she doesn't have any details on the nature of that recording.

While most industry executives say that they expect Taylor Swift's 'Speak Now' to be the record industry's biggest selling album in the U.S. at the end of the year, most say the Susan Boyle album will certainly rack up healthy sales and at least one merchant is betting that Boyle will be the 'must have' record for the gift-giving season.

Boyle's debut album 'I Dreamed A Dream' has sold more than 3.7 million copies in the U.S. It was second only to Taylor Swift's 'Fearless' in terms of overall sales in 2009. No doubt Susan will be angling for the number one spot this time.