The 34-year-old, who split from husband Tom Cruise last June after six years of marriage, was apparently seen with the guy at her apartment here.
"They were saying a long, long goodnight, talking and looking pretty romantic in the lobby around 2a.m. He looked like a finance type, was wearing classic Cole Haan shoes and a navy pea coat. He walked her to the elevator and then she said 'good night' and smiled," contactmusic.com quoted a source as saying.
However, sources close to the actress dismissed the rumours and claim that the man is merely a good friend.