02/01/2007 AT 09:30 AM EST
Britney Spears is in Las Vegas again – but this time, it's business, not pleasure.
Sources tell PEOPLE the singer, 25, touched down in Sin City late Tuesday night to work on her upcoming album in the recording studio at the Palms Casino Resort.
And she's pulling out the big guns during her stay, working with top producer Lukasz Gottwald, who has collaborated with Kelly Clarkson, Mos Def, Missy Elliot and Kelis, among others.
Of course, that doesn't mean she isn't bunking in style: With her two sons, Sean Preston, 1, and Jayden James, 4 months, in tow, Spears is staying in a $25,000 suite – complete with Jacuzzi, rotating bed and Infiniti pool – in the Palms' new Fantasy Tower.
No stranger to the Fantasy Tower's lavish accommodations, Spears stayed in the hotel's $40,000-a-night Hugh Hefner Sky Villa
with new beau Isaac Cohen just two weeks ago.
A few days after that fun-filled weekend, Spears hit the recording studio
in Los Angeles, "rehearsing material, working hard and having fun all at the same time," a witness told PEOPLE at the time.
Spears's manager, Larry Rudolph, told USA Today
in early January that she was about half-finished with her new disc. "She's real excited," he said, estimating that the single would be out by late summer with the album to follow in late fall.