Simon Cowell wants to hate Kiwi performer Sam Wills, but he's just too damn good.

Wills - aka The Boy with Tape on his Face - has impressed Simon Cowell again, this time earning himself a comparison to two of comedies greatest.

He returned to America's Got Talent after winning over Cowell in the auditions round, this time turning Judge Howie Mandel into a live puppet.

Simon Cowell returned to the judge's seat this week, this time on America's Got Talent, but he now seems to like things he'd usually hate, and it's great. When he was first welcomed on as the show's new judge, he replied with a "let's get to work", seeming like his usual self, but when the acts came on it all changed.

Using nothing but tape and bit of paper, Wills turned Mandel's torso into a face, which proceeded to lip sync to Elvis Presley's Return to Sender.

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Cowell once again said Tape Face was not usually his cup of tea but said: "you are like Mr Bean or Charlie Chaplin".

"You are so recognisable. I like the fact that I have no idea who you are and I don't want to know."

Wills earned himself a standing ovation, all four judges' votes and viral video status when he auditioned on the show in May, with the clip racking up more than 35 million views on Youtube.

His act is clearly popular the world over, too, as earlier this month his act was "ripped off" by a performer in Brazil.

The performer, who goes by Lukkas, appeared on Brazilian TV show The João Kleber Show, with an identical act to the Kiwi comedian's.

Fans demanded an apology but Wills contacted the show and later posted on Twitter that the act was paid by the show, and fans shouldn't "shoot the messenger".