The actress, whose brief marriage with Hollywood star Johnny Depp officially ended in January after they split last year, posted a picture on Instagram showing herself at dinner in Australia with the 45-year-old co-founder of Tesla.
Heard is seen leaning on Mr Musk, who has lipstick on his cheek, and the 31-year-old added the caption: “Cheeky”.
The SpaceX founder and CEO posted a similar photo, saying: “Having moo moo at Moo Moo Gold Coast with @AmberHeard, @CreepyPuppet and @CowanFilms.”
Earlier in the day, the pair were photographes holding hands during a trip to the Currumbin Wildlife Sanctuary in Australia with some of Mr Musk’s children.
Heard is currently in Australia to film Aquaman. The pair haven’t spoken publicly about reports of their relationship, but the actress’s father, David, told Grazia magazine this month: “Amber and Elon are both very serious about each other. She would love to get married.”
In January, the Mirror quoted a source as saying: “Amber is over the moon about her divorce but she is even happier about being able to go public with Elon. She was telling friends over Christmas how smitten she is with Elon.”
Musk has been married twice before. He has five children from his first marriage with Justine Wilson, and divorced British actress Talulah Riley for the second time last year.
Heard and Depp announced they had settled their divorce in August last year. The pair met on the set of the 2011 film The Rum Diary and married in February 2015, but separated in May 2016 after allegations that the actor was physically abusive towards her. Depp denied he physically abused Heard.
“Our relationship was intensely passionate and at times volatile, but always bound by love,” the actors said in a joint statement released in August after Heard dismissed her restraining order petition. (The Telegraph)