Taylor Swift has ignited rumours that she is dating American football star Tim Tebow.

The 22-year-old country singer was seen leaving a Los Angeles eatery on Monday with the Denver Broncos quarterback.

An eyewitness told ClevverNews that Taylor appeared to be on a date with Tim at Toscanova Italian restaurant in Century City.

"After dinner, he walked her out," the bystander said. "And then he walked back in to join two other people."

The twosome were also seen together on February 24 at Hollywood agency WME's pre-Oscar bash. An insider told Celebuzz that they seemed quite cosy in each other's company.

"They were together for almost an hour," the source said. "She approached Tim and he looked more than happy to be talking with her."

Taylor has dated some of the most eligible men in Hollywood including Jake Gyllenhaal, Taylor Lautner, Joe Jonas and John Mayer.