The 52-year-old singer - who was most recently in a relationship with 24-year-old model Jesus Luz - was spotted kissing and laughing with Brahim Zaibat, who is believed to be around 20 years younger than her, in New York last Thursday (14.10.10).
A source at nightspot SL said: "They came in together and were holding hands in a private area. Madonna got up and was dancing for an hour straight before going back to her man. They immediately started making out in front of other guests."
They later moved on to Sullivan Room, where they happily danced together and showed their affection for one another.
A source told the New York Post newspaper: "After working the dance floor, they found more private seating where they hugged and kissed for the rest of the night."
Friends of Brahim - who was initially misidentified as another dancer, Brahim Rachiki - say the pair have been dating several months but have been keen to keep the romance under wraps.
One pal told website X17online: "They`ve been seeing each other for a few months but really keeping it on the down low. Madonna did not want this getting out before she had time to see if things were really going to work out between her and Brahim or not. Things have been going well so she was about to go public with the relationship anyway."
It is unknown when Madonna - who has four children, Lourdes, 13, Rocco, 10, David, five, and Mercy, four - split from Jesus, but the hunk has recently been spotted flirting with a number of women in his native Brazil.