No secret celebrity romance here!
According to the rumors, Holmes, 34, has been spending time over at the 32-year-old actor's West Village apartment for dinners.
The Dead Accounts actress' ex-husband, whom she finalized her divorce from in August after five years of marriage, has also been the subject of dating rumors recently.
Late last month, Cruise was seen out dancing with Cynthia Jorge, the manager of downtown eatery Beauty & Essex, at NYC hotspot Le Baron. But a source told Us Weekly the night out was "completely innocent."
"He had a lot of friends with him," the source said. "It was just a fun night out."
This article originally appeared on Usmagazine.com: Katie Holmes Not Dating Jake Gyllenhaal