Witnesses tell The New York Post that Tim Tebow and Taylor Swift struck up a conversation at a pre-Academy Awards party on Friday night, following it up with dinner two evenings later at at Toscanova Italian restaurant in Century City.

“After dinner, he walked her out,” a source says. “Then he walked back in to join two other people. I think they may both have been with their agents.”

Granted, the meal doesn’t sound too romantic, but Taylor has been burned by so many men in her past. Tebow is a virgin, had the good sense to reject Kim Kardashian and might be the son of God.

We think they would be so cute together and would love to hear what Taylor comes up with lyrically about Tebow. We’re thinking something like: “Tim Tebow, how far did we go?/Not past first base/I only let you kiss my face.”

Time will tell if these two were talking business or pleasure, but we’re hoping for the latter.