Don't call it a comeback.

No, really, don't. She's not singing or performing anytime soon.

"Britney Spears will not be performing at the VMAs this year. I'm telling you officially and unequivocally," Ryan Seacrest quoted Spears' manager, Larry Rudolph, as saying on his KIIS-FM radio show Monday morning.

Rudolph added that Brit "is in the middle of recording her next album, which is going amazingly well, and was never supposed to perform at that show."

The idea of Spears performing had been rumored for weeks. Her hair stylist was supposedly working on some hot new weaves "looks" for the occasion.

Britney has also been looking very hot and feeling healthy latel - a far cry from her Cinemax soft porn audition VMA "performance" last year (below), which The New York Times called "awful" and "nothing that sounded or looked like live singing."

The singer is still involved in the show in some capacity in '08, however. Spears is appearing alongside host Russell Brand in some funny TV ads, and is up for three VMAs — including Video of the Year for her song "Piece of Me."