Britney Spears' boyfriend David Lucado is a ''simple guy''.

The 32-year-old pop star - who split from her fiancé Jason Trawick in January 2013 after three years of dating - was introduced to her current beau, who works at a law firm, by mutual friends at a party earlier this year.

Britney admires David's down-to-earth, well grounded qualities, his career drive and she is endlessly entertained by his sense of humour.

She told E! News: ''He's just a simple guy. He's funny. He's passionate. He loves what he does for a living. He's just a good guy. He's a really good person.''

Britney - who has two sons, Sean Preston, eight, and Jayden James, seven, with her ex-husband Kevin Federline - tries not to let her fame affect her relationships and doesn't think her music career should have any influence on her love life.

She explained: ''If I see somebody I like and we hit it off, I don't think about it too much, you know about the situation that I'm in. I just kind of feel it out and follow my heart.''

Britney - who is earning a reputed $30 million for her two-year Las Vegas residency which kicks off at the Planet Hollywood Resort & Casino on December 27 - celebrated her 32nd birthday on December 2, and confessed she prefers thoughtful gifts rather than expensive ones.

She added: ''Anything [will do.] I'm all about thoughtful gifts. If you put thought behind it - it could be $5 - but if there's thought behind it, I think that's what matters.''