The couple - who are already parents to two-year-old Zachary - confirmed their second child was born on Friday (11.01.13) in Los Angeles and revealed how happy they are to add a new member to their family.
The 'Circle of Life' singer and David gushed to Hello magazine: ''Both of us have longed to have children, but the reality that we now have two sons is almost unbelievable.
''The birth of our second son completes our family in a most precious and perfect way. It is difficult to fully express how we are feeling at this time; we are just overwhelmed with happiness and excitement.''
According to reports, Elijah weighed 8lbs 4oz and was born via the same California-based surrogate mother who carried Zachary, born on Christmas Day in 2010.
Elton and his husband remained secretive over the identity of their surrogate after the news of their son-to-be was announced last November.
A source said: ''Elton and David love this lady like a sister and they feel indebted to her for life.
''Naturally she has been well rewarded. But her identity will never be revealed. They are over the moon.''
The 65-year-old musician has previously admitted he regrets waiting so long to be a father as he feels parenthood is one of the most ''wonderful'' things he has ever experienced.
He said: ''I think it changes everybody. It's the most wonderful thing that you could possibly go through.
''I regret a little bit that I didn't do it sooner, but [Zachary] has changed our lives. Everything is about him now.''