Sir Paul McCartney has been seen spending time with Nancy Shevell, a socialite from the United States.
The couple has been spotted in recent days enjoying breakfast, late night dinners and walks along the beach in the Hamptons, New York, where the former Beatles star has a home.
It has been reported that the 65-year-old singer, No Doubt eager to take a break from his unsavoury divorce to Heather Mills, had been seen kissing her after a stroll on the beach.
One onlooker told the Sun: "With Nancy, Paul appeared happier and more relaxed than he has for a long time. They were chatting like old friends and seemed totally wrapped up in their conversation.
"It was windy when they went for a walk on the beach. They walked together but with their hands in their pockets."
A spokesman for Sir Paul declined to comment on the story, but a source said that the two had been friends for a while and known each other for years, both having homes in the Hamptons.
Meanwhile, Heather Mills has launched another stinging media attack at McCartney, this time telling Hello! magazine that the musician is tight with money, despite having a fortune of Â£825 million.
"This is a man that hangs on to his money. He wouldn't be rich if he didn't," she said. "Who needs that kind of money?"