Michael Jackson has returned to the studio and plans to release a new album next year for a record label owned by the son of Bahrain's king.

2 Seas Records, which is owned by Sheik Abdulla bin Hamad Al Khalifa, said Tuesday it had signed an exclusive recording agreement with Jackson, and the new album was tentatively scheduled for release in late 2007.

Jackson, 47, moved to the Gulf state soon after being acquitted of child molestation charges in California last year. The 33-island archipelago is about the size of Rhode Island.

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