According to People magazine, Simpson has been stepping out with singer/songwriter John Mayer.
A source revealed to the mag: "She's tiptoeing back into the dating world,"
"It's the first stage. She's never been happier."
Simpson and Mayer have been friends since meeting several years ago; Mayer is currently on tour with Sheryl Crow and it is believed Simpson will attend the Jones Beach N.Y show tonight.
Simpson�s ex-husband Nick Lachey is currently dating the MTV presenter Vanessa Minnillo.
Jessica Simpson�s new (and pretty awful) album �A Public Affair� is out now.
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