Taylor Swift & Zac Efron dating?

Taylor Swift and Zac Efron have enjoyed a flirty dinner date.

The Safe and Sound hitmaker and theNew Year’s Eve star who have been friends for years  were spotted sharing a romantic corner table at Los Angeles restaurant place earlier this month.

A source told Us Weekly the pair who arrived together in Zac’s Audi “were deep in conversation and very giggly”.

However, friends of Zac, 24, and 22-year-old Taylor claimed the Loraxcostars were just enjoying a friendly night out.

O”They were in L.A. doing press stuff together, and after they were done, they decided to grab dinner,” said the source.

“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 costar 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.

“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,” she said.

“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.”