Sources with direct knowledge of the Super Bowl halftime show tell us ... Swift was approached months ago by SB honchos, asking if she'd headline. We're told Taylor was clear ... she didn't want to perform until she finished rerecording all of her first 6 albums.

As you probably know, back in 2019, Scooter Braun was part of a group that acquired the rights to her first 6 albums. Taylor was pissed, saying she was "sad and grossed out." Braun has since sold the master recordings ... and Taylor vowed to rerecord them to, in effect, regain ownership. She's already rerecorded and released "Red" and "Fearless."

We're told Taylor would like to headline a Super Bowl halftime show, but now it's an issue of timing. It's possible she could finish the remaining 4 albums -- "Taylor Swift," "Speak Now," "1989," and "Reputation" -- in the next year. That would open the possibility of a 2024 appearance, but it all depends on finishing the rerecords.