Dog loving Simon, 54, was so moved by the two people who risked their lives to save 20 dogs, that he's sending them on a £10,000 all-inclusive holiday.
READ: DOG SELFIE CAMPAIGN RAISES £1.2 MILLION FOR DESTROYED MANCHESTER DOGS HOME
The X Factor judge's donation will go towards rebuilding the home, which was destroyed in the fire.
Simon, who has two Yorkie puppies called Squiddly and Diddly, spoke out about the 'disgusting' attack, and his respect for brave rescuers Jason Dyer and Dean Rostock.
READ: SIMON COWELL ON BABY ERIC: "I WAS BORN TO BE A FATHER"
He said: "The idea that people could do that is just disgraceful. The guys who rescued some of the dogs are both true heroes – lots of respect from me for doing that."
The 15-year-old boy arrested on suspicion of starting the blaze has been receiving death threats on social media, meaning he could have to be moved for fear of his safety.
READ: JACK P SHEPHERD APOLOGISES AFTER SICK MANCHESTER DOGS HOME JOKE
Outraged animal lovers shared a photo of the boy thousands of times, calling for revenge.
One user wrote: "That horrible rat needs to be put in a cage and set on fire!"
Police have said the boy furiously denies being responsible for the fire.