And, it seems, Liam, 25, still prefers older women. He and his ex, Cheryl Tweedy, had a 10-year age difference and have a son, Bear, together.
Liam and Naomi, with a 23-year age gap between them, were first pictured on an evening out last week.
More pictures have emerged of the pair enjoying dinner in Ghana.
The former One Direction singer and 48-year-old beauty seemed at ease, seated side-by-side enjoying a dite.
Naomi also shared a video of the Bedroom Floor hitmaker dancing with British-Nigerian actress Eku Edewor.
The pair were first publicly spotted together attending Nigerian artist Davido’s concert at The O2 arena in London on 28 January.
But they rang in the New Year together, partying in Ghana.
Liam is “smitten” with Naomi after sparks reportedly started flying between them two months ago, reports The Sun.
A source told the newspaper: “Liam has been seeing Naomi for a while. He’s mad on her. He seems head over heels.
“They are definitely an item and have been seeing a lot of each other. Liam thinks she’s amazing and beautiful and has said their time together has been mind-blowing.
“He seems really into her and acting like he can’t believe his luck. He obviously likes a beautiful older woman.”
Speculation of a romance were sparked. When they began flirting on Instagram, with Naomi calling him a “Beautiful Soul” on a shirtless snap of Liam.
When Naomi showed off her new cropped hairdo on social media, Liam wrote: “Perfection in a person. Don’t give me those eyes.”
And fans were quick to comment, with one saying: “Laomi all the way.” Another remarked: “We love the cutest friendship.”