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As we reported yesterday, Britney Spears took to the high seas of the Pacific last weekend with a new mystery man who can only be described as a cross between Kevin Federline and… some dirtbag who owns a sweet boat.

The mother of Sean Preston and Jayden James – who she may not even be able to recall the looks of these days – spent some quality time with a young, well-built sailor.

The man has been identified by embattled celeb blogger Perez Hilton as Isaac Cohen, a 25-year-old Los Angeles native who is an actor and a model, though the only credits we can find for him are three episodes of Project Runway.

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Little is known about Isaac Cohen at this time, including whether he and Britney are an item, or whether he will soon fall off the map (so to speak) like J.R. Rotem.

Speaking of which, wonder what that guy is up to right now.

In any case, Isaac Cohen and Britney Spears seemed to have a blast, engaging in the time-honored activities of punding Coronas, slathering each other in suntan lotion and, of course, chain smoking like fiends. Classy. See below.

As you can see, Brit managed, once again, to leave the house with no pants, and after painting just two of her five fingernails. But who’s counting.