According to the New York Post, the couple were spotted dining together in Connecticut.
"He was a perfect gentleman. He opened the car door for her when they left. They were deep in conversation all during dinner they looked very together," a source told the paper.
It is also not the first time the two have been spotted together. Last month, they were spending time together in Woodstock, New York.
Apparently, they met at a Los Angeles event that was honouring Australian stars. A representative for the 38 year-old actress said, "They are friends, but they are not dating."