The actress recently filed for divorce from her husband Emmanuel Xuereb, who she married in 2007.
She opened up about the split on Foxx's Sirius XM radio show, The Foxxhole, on Friday (05Mar10), explaining how the pair has grown apart over the last three years.
And the Ray actor fuelled speculation he is now dating the 44 year old, after posing for up-close photos with her on the red carpet at the Academy Awards on Sunday night (07Mar10) and taking her to the Vanity Fair afterparty.
A source tells the New York Daily News, "They looked very much like an item, and Jamie was introducing her to everyone. They seemed to be thoroughly enjoying each other's company."