Chris Brown, Drake -- Screw Rihanna and Friendship ... Let's Make Money!!!

The curious new friendship between Chris Brown and Drake has NOTHING to do with Rihanna or brotherly love ... we've learned it's a cold, business decision about making millions.

Chris and Drake -- whose posses literally destroyed W.i.P. nightclub in NYC in 2012 over a Rihanna beef -- have decided they can actually make more money together than separately ... this according to sources working closely with the 2 performers.

They're now in the studio ... laying tracks down for Chris' new album. We're told Drake will perform with Chris on some of the songs and he'll also be the producer.

There's a bonus for Chris -- by working with Drake he'll be able to continue being affiliated with Young Money and that keeps the door open to collaborations with Lil Wayne and Nicki Minaj. As a matter of fact, we know Tyga -- also part of Y.M. -- was in the studio with Drake and Chris on Thursday.

Two other reasons Chris and Drake think working together will sell more albums:

-- People will pick the lyrics apart, trying to figure out if they are talking about Rihanna ... the woman who they both slept with and the catalyst for the W.i.P. brawl.

-- Everyone wants to hear who sounds better -- Chris or Drake.