The two stars were dating a few weeks ago, and are going to give second chance to their flame.
According to People magazine, friends of the couple stated that the two celebrities want to take their time, and try to make it work.
One friend expressed that, "They’re fond of each other. There’s a flirtation."
Last Saturday, the couple was spotted in Los Angeles. Simpson and Mayer are regulars at Paradise Cove in Malibu.
The couple got close last June when they met in a New York nightclub.