In a recent interview, singer Usher said that he is working on a new album and that he hopes that one of the tracks will be a collaboration with Michael Jackson:

“I’ve been diligently working on creating a masterpiece. It’s going to be out first or maybe the second quarter. I see the second quarter of next year. And there will be a video and single out at the top of the year. … I think [Atlanta producer] Polow Da Don is going to have the first one. I think that’s going to be the single “Love In The Club.”

Usher added that a collaboration with Michael Jackson and Atlanta rapper T-Pain is in the early stages:

“It’s been created, but it’s not recorded. And as long as Michael is open to it, hey, anything goes!”

Source: The Atlanta Journal-Constitution