Mail Online reports, “They’re 29 years apart in age, but on New  Year’s Eve Madonna, 55, and new toy boy Timor Steffens, 26, looked like they  were at least in the same generation as they were snapped getting  close.

The photo was taken at a party in Switzerland  by designer Valentino’s partner Giancarlo Giametti.

With sunglasses on, large J-Lo style earrings  and ample cleavage spilling out from her tight back top, the Material Girl  looked like an A List cougar as she hung onto her alleged new lover.

(First photo together: Madonna, 55, was seen with her arm around her reported new  toy boy Timor Steffens, 26, at a party in Switzerland on New Year’s Eve)

Clearly not shedding tears over the December  split from her last paramour, Brahim Zaibat, 25, the blonde looked to be in  excellent spirits and ready to ring n 2014.

The Borderline singer  appeared at least a decade younger than her 55 years with pretty pink lipstick  and tons of diamonds, including a large M necklace, which could be for her name  Madonna – or maybe something else, like maneater.

MailOnline has reached out to Madonna’s  representatives who have so far been unavailable to comment.

But a picture speaks a thousands words and  this new photograph shows the two very comfortable with each  other.

(Next! Madonna reportedly replaced toy boy Brahim Zaibat, 26, with Timor  Steffens, who Radar claimed the star is now dating)

The young dancer joined Madonna on her recent  family skiing trip to Switzerland.

In a number of Instagram shots, Timor is seen  posing with Madonna’s 13-year-old son Rocco, suggesting that he is already  friendly with the family.

Timor’s Twitter account describes him as a  ‘Creative Director/Choreographer/Actor’ and already has over 24 thousand  followers – which is surely due to increase.

(Happy families: Timor (second left) is seen posing with Madonna’s 13-year-old  son Rocco on a skiing holiday earlier this month)

According to Radar, Madonna is said to have  brought Timor along to designer Rudolph Valentino’s private New Year’s Eve Party  in Gstaad, Switzerland.

A guest told the publication: ‘The chemistry  between Madonna and Timor was pretty intense.’

Radar also claims that Madonna’s once sworn  enemy, Elton John, was less than happy to see the singer move on so  quickly.

(She’s certainly got a type! Madonna – seen here in October – likes her men young  and in shape)

(In with the family: Timor posted this picture of himself having fun with Madonna  and her 13-year-old son Rocco in Switzerland)

‘Some people at the party were whispering  about how Madonna had just broken up with her ex, and now she’s already with a  new guy,’ said a source.

Madonna is said to have been working with  Timor of a dance project over the last few months.

An insider has also told Radar that Timor has  become close to her children.

‘Madonna was even hinting to people that one  of the reasons she likes Timor so much is because he’s a natural with her  children,’

(Boy toy: Madonna began dating her last boyfriend Brahim in 2012, and the pair  made their last red carpet appearance in May last year at the Met Ball in NYC)

(Jesus loves me: In 2009, Madonna dated another toyboy Jesus Luz – who was 22 at  the time – for almost a year)

‘She isn’t really the type to come out and  say something like that, but it was obvious. She had a little smile on her face  whenever she watched Timor goofing around with Rocco and the other  kids.’

Since splitting with Madonna last month,  Brahim has now gone on to join the cast of the French version of Dancing with  the Stars.

E! reported at the the time that the couple  ended their three-year relationship due to ‘busy and conflicting  schedules.’

In 2009, Madonna dated another toy boy Jesus  Luz – who was 22 at the time – for almost a year.”

(The eyes have it: It’s little wonder Madonna has fallen for Timor, who posted  this picture of himself on his Twitter page)