Mum Clare Hibbert, 28, said: "I was at the hospital where Ethan was having chemotherapy when Wish Upon a Star phoned.
He said: "I really enjoyed it. I am a really big Simon Cowell fan, he comes out with some funny comments.
Ethan is having chemotherapy for the inoperable tumour, which was diagnosed in 2008.
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Following his first bout of treatment, the tumour shrunk but a routine scan last year revealed that it had grown again.
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TV's Mr Nasty Simon Cowell showed his nice Nike Windrunner Women's Jacket
"It's just a fantastic charity, they had heard about his relapse and decided he needed a treat.
Ethan Gleave, eight, from Tameside who is battling a brain tumour spent half an hour chatting to his 'new best friend' at The Lowry in Salford.
Clare added: "Everyone was lovely. It was magical, Ethan was just so happy and he's still on cloud nine.
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Ethan's big day at the Britain's Got Talent auditions was organised by children's charity When You Wish Upon a Star, for which Cowell is an ambassador.
side when he took time out to meet one of his biggest and bravest fans.
"When he is on the show he is quite strict but when you meet him in person he is a really nice man. In my autograph book he wrote 'To Ethan, my new best friend, from Simon Cowell'."
Ethan, from Denton, also got to meet the rest of the judging panel for the new series David Walliams, Alesha Dixon and Amanda Holden but says the highlight was definitely his chat with Simon.
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"He loves Simon Cowell. He refused to watch the X Factor when he wasn't on it. They really took to each other. Simon never had his arm from around Ethan's shoulder."
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"I told him we were going to watch the show but he didn't know about meeting the judges until the day and he was absolutely blown away.
Ethan was given the best seats in the house to watch the auditions and filmed for the opening credits of the ITV show.
Cowell and the Britain
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