The singer, whose new album "A Public Affair" came out this week, is reportedly dating singer-songwriter John Mayer.
Simpson, 26, was married to former boy-bander Nick Lachey, 32, for three years. Their divorce became final June 30, 2006. Mayer previously dated actress Jennifer Love Hewitt.
Us Weekly and People magazines are reporting that the two are an item. Simpson's publicist, Rob Shuter, told The ShowBuzz that he doesn't comment on the star's private life.
"She's tiptoeing back into the dating world," a source tells People magazine. "It's the first stage. She's never been happier."
People reports that the two singers have known each other for several years and both attended Clive Davis's pre-Grammys party last year.
At this point, it's clear that the two have at least one thing in common: they're both under the weather at the moment. Simpson, who has been in New York City promoting her new album this week, has a bruised vocal cord and is on vocal rest, which forced her to cancel a few appearances, including David Letterman.
"It is true that she has indeed lost her voice," Shuter told the AP on Tuesday. "She's been ordered to rest. ... She can talk, she can croak out a few sentences. She sounds a little off, but, you know, she can't sing."
Mayer recently came down with Laryngitis and had to cancel a performance in Connecticut, according to the AP. "John feels terrible about the sudden cancellation and he will plan to be back in Connecticut soon," said a press release given to the AP.
Maybe the two of them can comfort each other.
By Amy Bonawitz