Madonna's relationship with Jesus Luz is a sham, according to friends.
Pals insist the 50-year-old singer's romance with the 22-year-old Brazilian model is merely a publicity stunt to promote her latest tour, and make estranged husband Guy Ritchie jealous.
A source told Britain's Daily Mirror newspaper: "It's a classic Madonna publicity stunt - but it suits both parties well. Despite her advancing years, she looks like she's still got what it takes to date a guy in his 20s.
"And Jesus is getting a boost of publicity as well. Everyone's a winner."
Madonna and Jesus - who met on a photo shoot for US magazine W in Brazil in December - were spotted attending a New York Kabbalah centre on Saturday (14.02.09), although they arrived separately.
The source continued: "Taking Jesus to Kabbalah is a masterstroke as she always historically introduces her lovers to the religion."
Meanwhile, Guy is believed to be dismissive of the relationship.
The friend added: "Guy saw the pictures of her and Jesus and together and laughed out loud. He sees it as another publicity exercise."
Madonna recently won a court order to have the sons the couple raise, Rocco, eight, and three-year-old David move to the US with her.
The pair's divorce is expected to be made permanent any day now.