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After rumors swirled earlier this week that they were dating, friends confirm that Jessica Simpson and Billy Corgan are in fact an item – and taking things slow.

“They’re getting to know each other,” says a source. “He’s a nice guy.”

Friday, Jessica Simpson and Billy Corgan were spotted together in New York City. She was in town earlier for sister Ashlee Simpson-Wentz’s Broadway debut.

Corgan’s spirituality may just be what appeals to Simpson. Really.

On September, Jessica Simpson, who has often spoken about how important God is to her and whose father, Joe Simpson, is a former pastor, Tweeted this:

“My friend, Billy Corgan, has a pure, enlightening outlook on faith.”

Who knew? Here’s a picture of them together taken last Friday …

Billy Corgan is really dating Jessica Simpson!

No matter where this new romance heads, a friend of Simpson’s says she is happy that she is dating again – especially after Tony Romo dumped her this summer.

“She’s a great girl,” says a friend. “She’s really clingy and desperate and has absolutely no talent sweet. She’s had a tough year, but she deserves the best.”

We can’t wait to see where this new romance leads!