The Material Girl is said to be dating choreographer Brahim Rachiki following her split from Brazilian model and DJ, Jesus Luz earlier this year.
The Queen of Pop was spotted out with Rachiki, who choreographed her 2008-2009 Sticky & Sweet tour, at SL club in New York, on Thursday night.
Sources claim the pair were "making out" in public at the Manhattan hotspot.
"They came in together and were holding hands in a private area," an onlooker told a US newspaper.
"Madonna got up and was dancing for an hour straight before going back to her man.
"They immediately started making out in front of other guests."
The 52-year-old singer – who has also recently been linked to Guatemalan actor Oscar Isaac and A Single Man star Jon Kortajarena – was said to be "sneaking kisses" with Rachiki, 33, who has also worked with Michael Jackson in the past.
The pair then moved on to the Sullivan Room club at 1am, where they showed off their dance moves before indulging in more public kissing, according to the New York Post.
Representatives for both Madonna and Rachiki declined to comment.