The magazine notes that the two were seen shopping together at Manhattan art store Blick in November. A source also adds, "Yes, they're dating."

However, celeb site Just Jared got official word from Kirsten's rep that the two are “great friends” and there is “no romantic involvement at all.”

Well, Dunst's denials about her love life are certainly nothing new.  Most recently she played coy when asked about her dalliances with Drew Barrymore's ex Justin Long over the summer.

Meanwhile, one man Kirsten is definitely not actively courting is Los Angeles native Christopher Smith. The actress was recently awarded a restraining order against Smith after he allegedly repeatedly trespassed on her property and bypassed her security measures.

A hearing to determine whether the court will grant Dunst a permanent restraining order against Smith is set for December 22.

Soboroff had better be careful about how he exists the (non) relationship, or he could end up before a judge trying to explain that yes, in fact, he and Kristen do share a deep and mystical bond!