TAYLOR Hicks, the latest “American Idol” winner is finally in the studio recording his debut album.

The yet-untitled album is slated to be released on Dec. 5. It is being produced by Matt Serletic, a Grammy-winning music industry vet who has worked with Carlos Santana, Courtney Love and Willie Nelson.

“The whole recording process with Matt has been flawless so far,” says Hicks, 30. “It’s not easy to make a record expediently without sacrificing integrity and aesthetics in the production, songwriting and performance worlds.”

Even without a name, the album is already available for pre-orders on popular Web retailers like Amazon.