The paper published on Sunday said Madonna who first adopted Malawian child David Banda in 2006 has switched to Nigeria after being devastated when her bid to adopt Chifundo was rejected by a Malawi High court in April.
Madonna, 50, is reportedly involving little 22-year-old boy friend Jesus Luz a Brazilian to prove he can act as a responsible father.
The Malawi court rejected her adoption bid on the ground that she was a single mother, and, more importantly, that she had not lived in Malawi in the last 18 months as required by Malawian adoption law.
However, in Nigeria, the singer is likely to face similar problems she faced in Malawi.
There is also a residency requirement which varies from 3 months to 1 year during which time the adoptive parents would need to obtain temporary guardianship of the child they are looking to adopt.
Madonna has some of the best legal minds working for her and shell be pushing them to find a loophole, the paper quoted a source close to The Material Girl.
There was no comment from the singer or her spokeswoman.
Malawian Chief Justice Lovemore Munro who is heading a panel of three judges is set to rule on the appeal.
Madonna lawyers appealed on grounds that Justice Esmie Chombo made a material error in law and in facts by coming to the conclusion that she did not meet the residency requirement to adopt Chifundo.
The lawyers, Allan Chinula and Mordecai Msiska argued that denying Madonna the right to adopt Chifundo amounted to denying the young girl the opportunity to escape hardship and emotional trauma in Malawi.
Madonna has daughter Lourdes, 12, and sons Rocco, eight, and Malawian born David Banda, three.