Lady Gaga has started to take her preparation for coming new year. For that consequence she has booked to sing in New York's Times Square on "Dick Clark's New Year's Rockin' Eve with Ryan Seacrest" special. Lady Gaga is to perform live in front of a crowd of an estimated 1 million people in Times Square just before the ball drops to mark the start of 2012.In honor of the 40th anniversary of Clark's traditional New Year's Eve celebration, the festivities will begin at 8 p.m. ET with a 2-hour special entitled "New Year's Rockin' Eve: The 40th Anniversary Party," which will be taped in Times Square and Los Angeles.