Lady Gaga is working on ‘the tribute to end all tributes’ for her friend and late icon Tony Bennett in Las Vegas later this month – and fans should expect a ‘river of tears.’

Gaga is secretly working with her band to deliver a ‘powerful salute to Tony and celebrate their friendship’ when she returns to her Jazz And Piano at Dolby Live at Park MGM for her Las Vegas residency on August 31.

One insider said that ‘putting the show together has already been an emotional rollercoaster’ with Gaga experiencing moments of ‘deep grief and extreme joy at the love between the pair.’

Gaga, 37, who is signed for at least 12 shows in the fall, is determined her 100 minute spectacular will be ‘a stunning farewell to Tony’

Nineteen Grammy winner Bennet, who had fought Alzheimer’s disease since 2016, passed away last month at age 96. Gaga had bonded with the crooner, famous for hits like I Left My Heart In San Francisco, on 2014’s Love For Sale classic duets album.

They also released the collaborative album Cheek to Cheek.

The Oscar winner has flung herself ‘heart and soul’ into shows, plotting the set list with close friend and bandleader Brian Newman.

Multi-talented composer, performer and trumpeter Newman, who made Gaga godmother to his daughter, Sistilia, is ‘an essential part of the creative process.’ He arranged music for Gaga’s team on Love For Sale.

A Las Vegas insider confided: ‘Gaga took Tony’s passing very hard, but vowed to focus that emotional distress and energy into a fitting tribute to him.

‘She has been rocked by Tony leaving us, even though she knew it was coming. She wants to show the audiences in Vegas how much he meant to her and to the world.

‘Brian and she have been working day and night to come up with a set list to celebrate Tony and make sure the fans get the tracks they love to.

‘Just what she will say on the night is something she is leaving to the last minute.

‘Already there has been tears in the planning process, but also there have been moments of laughter and highs at their friendship.

‘Anyone attending these shows will be treated to something very special.

Lady Gaga returns to Las Vegas residency with Jazz & Piano show

Unlikely duo: Gaga had bonded with the crooner, famous for hits like I Left My Heart In San Francisco, on 2014’s Love For Sale classic duets album

‘The plan is for a video duet with footage of Tony singing. I am not sure how many dry eyes there will be in the house.’

The Bad Romance singer originally kicked off her Vegas residency in January 2019, which she performed interchangeably with her pop show Enigma. It ended in May 2022.

Last week Gaga wrote a tribute to her pal for ‘Tony Bennett Day’, admitting: ‘A day for smiling. But I’ll be celebrating you a lot more than once a year. I’ll celebrate you every time I’m on stage singing jazz music, every time I’m with your family, every time I walk down the streets of New York I’ll look around and remember all you did for this city and the whole world.’

She first broke her silence on Tony’s death last week, posting a photo of them sharing a hug in a dressing room.

‘I will miss my friend forever,’ she began in the lengthy caption.

‘I will miss singing with him, recording with him, talking with him, being on stage together.’

Lady Gaga and Tony Bennett star in Barnes & Noble ad

Music maker: The Bad Romance hitmaker pictured performing in Vegas in 2022

‘With Tony, I got to live my life in a time warp. Tony & I had this magical power,’ she continued. ‘We transported ourselves to another era, modernized the music together, & gave it all new life as a singing duo. But it wasn’t an act. Our relationship was very real.’

As well as teaching her about music and showbiz, Gaga said that Bennett ‘showed me how to keep my spirits high and my head screwed on straight.’

‘He was an optimist, he believed in quality work AND quality life. Plus, there was the gratitude…Tony was always grateful,’ she shared, before noting the personal milestones in Bennett’s life of him marching with Martin Luther King Jr. and serving in WWII.

‘I’ve been grieving the loss of Tony for a long time. We had a very long and powerful goodbye.

Compilation of Tony Bennett interviews throughout singer’s life

‘A day for smiling’: Last week Gaga wrote a tribute to her pal for ‘Tony Bennett Day’

‘I will miss my friend forever’: She broke her silence on Tony’s death last week, posting a photo of them sharing a hug in a dressing room

‘Though there were 5 decades between us, he was my friend. My real true friend.’

‘Our age difference didn’t matter — in fact, it gave us each something neither of us had with most people. We were from two different stages in life entirely — inspired.

‘I’ll never forget this experience. I’ll never forget Tony Bennett,’ Gaga wrote in reflection. ‘If I could say anything to the world about this I would say don’t discount your elders, don’t leave them behind when things change. Don’t flinch when you feel sad, just keep going straight ahead, sadness is part of it. Take care of your elders and I promise you will learn something special. Maybe even magical.’

‘And pay attention to silence — some of my musical partner and I’s most meaningful exchanges were with no melody at all,’ she added, before signing off, ‘I love you Tony. Love, Lady.’