According to Daily mail The star was spotted enjoying an intimate meal with American actress Miss Electra in West Hollywood this week.
The 40-year-old was spotted flirting with Cowell earlier this year when she appeared as a guest judge on his ITV1 show Britain’s Got Talent.
The pair stared intently into each other’s eyes and smiled for photographers before climbing into a Rolls-Royce together.
A fellow diner told America’s In Touch magazine: ‘They were really into each other. At one point, they were talking real close, and he leaned in and kissed her. They started making out.’