SEAN KINGSTON IS PLOTTING HIS COMEBACK!

Sean Kingston is planning to return to the recording studio VERY SOON -- telling friends he plans on getting back to work as soon as he completes his physical therapy program.

TMZ spoke with some of Sean's closest friends who says -- the hip-hop star is ADAMANT he won't start working on music again until he's 100 percent healthy. We're told Sean's biggest challenge is completing a physical therapy program for his wrist ... which could take several weeks.

As previously reported -- the hip-hop star was hospitalized for a broken jaw, fractured wrist and water in his lungs after a jet ski accident in Miami on May 29 -- resulting in a three week hospital stay.

Sean's telling friends -- he knows he's come a long way since the accident -- but he wants to focus on his recovery before he gets back into music.

The "Beautiful Girls" singer is super happy to be chilling in his home while he heals -- and is very happy to be sleeping in his own bed.



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