The brightly-coloured piece depicts a naked Koons sculpture of Gaga clutching a blue ball in front of a collage of famed works.
The singer unveiled it yesterday evening in typically theatrical style: via a live stream from Times Square on her website, and simultaneously on billboards across the globe.
She later wrote on Twitter: Please welcome Jeff Koons into our family +shower him with love for the talents he has shared with us. A pure and genuine collaborator.
I'm nervous&excited to share something that's such a piece of my heart. Something I cherish deeply. A real depiction of my mind through his.
ARTPOP is due for release on 11 November.