Madonna has begun work on her 12th studio album. "It's official.. Madonna's 1st day in the recording studio for the new album," her manager Guy Oseary tweeted yesterday. There is no official word as to who the pop icon will be working with on this new record, but it has been rumored that superstar DJs A-Trak and David Guetta will be involved.

Photos: Madonna on the Cover of Rolling Stone

This new record, which could come out by the end of the year, will be the singer's first collection of new material since Hard Candy came out in 2008. That album, which included collaborations with Timbaland, Justin Timberlake and Pharrell Williams went for an urban pop sensibility. If Madonna is indeed collaborating with Guetta and A-Trak, this could indicate a move in a hard electro-house direction.

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