Paris, 25, is the guest of wealthy industrialist Richard Lugner and his wife
Christina who in the past have invited high profile stars in an attempt to
modernise the very traditional dance - a highlight of Austria's social
calendar.
Richard Lugner said: "Paris is a very good advertisement for the Opera
Ball."
When asked why Britney will no longer be attending, Christina Lugner said:
"They unfortunately do not get along anymore."
The two young stars were originally invited to the ball together.
Paris is believed to be receiving $1 million for her attendance.
Britney and Paris became best friends after the singer filed for divorce
last November and were seen out together every night for almost two weeks.
The pair suddenly parted ways for unknown reasons, although it is believed
Britney's record company advised her that the friendship was not good for
her image.

In other news, Britney Spears' manager, Larry Rudolph, tells Us Weekly that "Britney is not pregnant," calling a recent tabloid report claiming that Spears is expecting "absurd."

On Wednesday, In Touch Weekly reported that Britney Spears's friends believe that the 'Toxic' singer may be pregnant again.

"I've seen her during the last two pregnancies and she has the same look now," a "pal who sees Britney every week" told the mag. "She's heavier, but that's not it. It's the sparkle in her eye. She always gets that sparkle when she's pregnant, like she's relaxed and happy."

The friends' also point to Spears still being fat, drinking water and her getting sick lately

"Her dancers were indulging in Malibu rum and pineapple drinks and taking shots of vodka," a witness to a January 14 party at a Las Vegas casino told the mag. "But Britney drank bottled water."

Spears gave birth to her second child only four months ago.