and Zac Efron
have enjoyed a flirty dinner date, sparking speculation the pair could be in a relationship.
The 22-year-old singer and the 'New Year's Eve' actor - who have been friends for years - were spotted "deep in conversation" while sharing a romantic corner table at Los Angeles restaurant place earlier this month.
A source told US Weekly magazine: "They were deep in conversation and very giggly."
However, friends of the pair claim Zac and Taylor were just enjoying a friendly night out after finishing their promotional work for new movie 'Lorax'.
One pal said: "They were in Los Angeles doing press stuff together, and after they were done, they decided to grab dinner."
Another friend added: "They have been friends a long time. Taylor thinks Zac's cute...[but] they are on totally different wavelengths."
Zac previously dated his 'High School Musical' co-star Vanessa Hudgens
while Taylor has endured a string of heartbreak, most recently when she was dumped by Jake Gyllenhaal
in late 2010.
Speaking about her forthcoming album, Taylor alluded to their short lived relationship.
She said: "There's just been this earth-shattering, not recent, but absolute crash-and-burn heartbreak and that will turn out to be what the next album is about.
"The only way that I can feel better about myself - pull myself out of that awful pain
of losing someone - is writing songs about it to get some sort of clarity."