By most of our speculative accounts, Jessica Simpson is depressed and vulnerable over a year after her marriage broke up. Her ex has found love with a cute VJ while she was dumped by text message by one philandering rock star and publically shot down by another.

It looks like she’s now dating the guy who was quick to deny all the tabloid reports by her now-fired publicist that they were a couple. US Weekly and People had cover stories of the non-romance between Jessica and John Mayer in early September, just in time for the release of Jessica’s terrible new album.

They were seen hooking up at the Chateau Marmot since, but haven’t really stepped out much together until now. They were all over each other at a New Year’s party and were later seen shopping together at the jewelry counter at Barneys in New York.

By Star’s account, Jessica was more than clingy and jealous while out with Mayer on New Year’s eve:

Star witnessed the new couple in action. Jessica was in a long black dress and a black sweater as she sat with John in the library/VIP room of the Hudson Hotel party all night even though the singer-guitarist was more or less ignoring her! The buxom blond spent much of her time tugging on his leg or clothing while he talked to other people. Ultimately, after growing tired of being ignored, Jessica threw a mini pout and was awarded a kiss from John.

Then the lovebirds started nuzzling and kissing for real. But when John got up again and started talking with someone else, she started grabbing and squeezing his ass. Finally in a stronger display of affection, John grabbed Jessica’s face in his giant hands, pulled her close and planted several very firm kisses on her lips before they left together at 2:47am.

The NY Daily News reports that they were publically making out that night, and that it was mutual. They also say that Mayer’s Christmas present to Jessica was a framed copy of the US Magazine cover that says he dumped her, and that they’re staying together at a hotel.

John Mayer and Jessica Simpson rang in ’07 “full-on making out” at the Hudson Hotel party thrown by Christina Aguilera. It was the first public acknowledgment of a relationship they have been denying since August. (The mystery source on that first story, by the way, was a deliveryman who saw Mayer in his boxer shorts at Simpson’s home, and sold it to the tabs.)

“He was scratching her back, they were kissing, it wasn’t subtle,” says a spy at the Heineken-sponsored bash. The couple dined earlier in the evening at Country, after shopping at Barneys during the day.

A source tells us they are staying together at The Mercer hotel in SoHo.

An insider says: “John has been thrilled that they have been tricking the media, but she doesn’t really care. His Christmas present to her was a framed copy of the Us Weekly cover that says ‘Dumped: John ditches Jessica.'”

Here are pictures of John and Jessica at the jewelry counter at Barney’s in New York. They do some sort of weird high-five thing that seems to last forever, which was probably a show for the photographers. I haven’t heard yet if they purchased anything, and will keep you updated. Thanks to SweetKisses.net for these pictures from Photolink.net