Britney Spears -- In Talks to Headline in Las Vegas

Britney Spears is in "serious talks" to move to Las Vegas and headline a "Celine" type show -- TMZ has learned.

Sources familiar with the situation tell us ... Britney and her people are talking about establishing residency for the singer in Sin City and are also in talks with one of the hotels to do a "big, nightly show."

We're told the negotiations are with one of the CAESARS group properties, and they have "been wooing her for awhile."

As we first reported ... Britney has cleared the decks by quitting "X Factor" and is in the studio recording her 8th album.

Our sources say there is "a lot of interest" in Britney's camp over a Vegas move, and -- obviously -- a lot of interest on the Vegas side of headlining a show.

Celine Dion scored nearly $100 mil a year for her gig. Our sources think Britney could do even better.