Madonna‘s next album will not be back on Warner Music. That ship has sailed. I am told by a Warner source that the understanding now is Madonna’s new album will come out under the Universal Music Group umbrella. Madonna plans to debut at least one new track from the as yet unnamed collection at the Super Bowl in early February. She’s been working with several producers including William Orbit and Martin Solveig, the guy behind the insufferably cute dance hit, “Hello.” UMG is the likely place for the album anyway. Madonna left Warners two years ago. She made a deal with Live Nation that included CDs. But like U2, Madonna must still find someone who can actually release the album and distribute it. EMI, teetering on the brink, is out of the question. And it’s unlikely Sony has the money or patience to deal with her. Madonna’s Universal deal sounds like a Jimmy Iovine special, one that includes the Material Girl debuting more tracks on “American Idol.” Madonna’s last album of new material, “Hard Candy” was released on April 25, 2008. She left WMG for a $120 million deal with Live Nation in October 2007.