The singer was pictured on New Year’s Eve with new toy boy Timor Steffens, 26, who is 29 years her junior.
The pair were pictured together for the first time at a New Year’s Eve party held by designer Valentino’s partner Giancarlo Giametti in Switzerland.
Madonna, 55, split from former boyfriend Brahim Zaibat in December but sources say she was looking very comfortable with her new man.
The star wore oversized sunglasses, large hooped earrings and an ‘M’ necklace and looked like she was seeing in the New Year in very high spirits.
As well as the party, Timor also joined Madonna on her family skiing trip, also in Switzerland, and has posted pictures on Instagram posing with her 13-year-old son Rocco.
A guest at the party told a US website: “The chemistry between Madonna and Timor was pretty intense.”
But a source suggests not everyone was happy for Madonna for moving on so quickly: “Some people at the party were whispering about how Madonna had just broken up with her ex, and now she’s already with a new guy.”
The source also revealed that Timor is great with Madonna’s children, a big factor in their relationship.
“Madonna was even hinting to people that one of the reasons why she likes
Timor so much is because he’s a natural with her children.
“She isn’t really the type to come out and say something like that but it was obvious. She had a little smile on her face whenever she watched Timor goofing around with Rocco and the other kids.”