Jessica Simpson’s New Beau?

By: Shannon Gossage

Simpson and Cook reportedly began seeing each other shortly after meeting on the New Mexico set of Employee of the Month. The two were spotted in late March at a showing of the Denzel Washington – Jodie Foster thriller Inside Man. They were joined by co-star Dax Shepard, Simpson’s best friend CaCee Cobb and a few other friends, but Simpson reportedly was only interested in Cook. The two allegedly looked very cozy. An onlooker said, "They were sitting really close to each other. And at one point, she laid her head on his shoulder."

A source close to Cook says that nothing in appropriate is going on between him and Simpson other than a friendship. Cook, 34, is currently living with his girlfriend of more than two years Valli Girls lead singer Raquel Houghton, 24. A friend of Cook’s said, "Dane has a playful personality. If he had his arm around [Simpson] or whatever, it’s just his way of being friendly. As far as I know, he is still so in love with Raquel." As for Houghton, she has reportedly said the rumors of a romance are "obviously all lies."

Cook spent his 34th birthday with Simpson, rather than with his girlfriend. A group that included Cook and Simpson went to a local club to celebrate. According to eyewitnesses Simpson was "partying hard" and "flirting." Reportedly, Simpson and Cook were spotted looking more than friendly in a booth. Said a source, "They were sitting next to each other all night and were in their own world. They were holding hands, laughing and hugging. At one point, they snuggled up really close." Sounds kind of like the rumors that surrounded Simpson and her Dukes of Hazzard co-star Johnny Knoxville. The two reportedly hooked-up during filming. The difference this time is that Simpson is now single. According to a source, whatever is or isn’t going on between Simpson and Cook doesn’t really matter because now that filming has wrapped because the romance will fizzle. Not necessarily says another source who said, "I would not be shocked if they become a couple."