Madonna seems to be taking advantage of her new-found single status by hitting the town with yet another boy toy. 

The Material Girl has been linked to New York Yankee Alex Rodriguez and a Brazillian model called Jesus since divorcing husband Guy Ritchie.

And now last night she was snapped with another younger male companion at the Waverly Inn in New York.

Madonna's rep tells Entertainmentwise the identity of her mystery man is: "Steven Klein, a photographer..

"...who has photographed Madonna several times... nothing romantic."

The queen of pop looked sensational in a black fitted coat, with sleek blonde hair and scarlet red lips.

Steven seemed slightly uncomfortable in the spotlight but kept Madge close as they headed inside the restaurant.

Nothing romantic?...we're not so sure.

See Madge and her mystery man below