Liv Tyler is dating photographer Theo Wenner.

The 33-year-old actress started romancing 24-year-old Theo - son of Rolling Stone publisher Jann Wenner - earlier this year and friends say they are smitten with each other.

One pal told Life & Style magazine: "He's really young, but they've been dating for a while now."

The pair looked loved-up as they walked side by side in New York, after enjoying lunch together earlier this week.

Although she has now found happiness, Liv - who has a six-year-old son, Milo, with ex-husband ROYSTON LANGDON - recently revealed she was concentrating on motherhood and her career, following her split from the Spacehog rocker in 2008.

She said: "I just had a rough couple of years, having Milo and then getting divorced and trying to rebuild my life again. Milo and I have been in such transition - I've been rebuilding and trying to be patient. And I've just put all of my focus on that."

She also spoke of her preferences for serious relationships over short-term flings.

She said: "I am far too sensitive for casual dates. I fall in love once in a blue moon."