Does Taylor Swift have a new man in her life to write a song about? The 22-year-old singer had a romantic dinner date with actor Zac Efron, 24, at LA restaurant Pace on Jan. 6 — the same spot that they ate with Justin Bieber just days before.

“They were deep in conversation and very giggly,” a witness tells Us magazine. “They seemed very friendly.”

Taylor and Zac even drove to the dinner date together in an Audi that belongs to Zac, another source adds.

“Taylor thinks Zac’s cute,” a friend of Taylor’s shares.

In 2009 before Zac split from his girlfriend Vanessa Hudgens, he referred to Taylor as a “lovely girl, very beautiful.” Taylor in turn called Zac an “all-around amazing guy.”

Zac and Vanessa split in December 2010 — the same month that Taylor broke up with Jake Gyllenhaal.

According to sources, the dinner was strictly a friend thing. “They were in L.A. doing press stuff together [for Dr. Seuss' The Lorax," a source tells Us magazine. "And after they were done, they decided to grab dinner."

"They have been friends for a long time," agrees an insider.

"They are on totally different wave-lengths - no spark," says another source. "He's gorgeous, but that mutual attraction just isn't there. She can't force it." [Source]