And you can see what the attraction is once you catch a glimpse of the dark haired hunk, but who exactly is this man who’s said to be romancing the Gimmie More hitmaker.
Here’s all you need to know…
How did Sam and Britney meet?
In clips from the video, the two stare at each other over a dinner table, which Britney crawls across in a skimpy outfit and over the knee boots, before licking split milk from in front of Sam.
What exactly does Sam do?
With 164,000 followers on his Instagram page, Sam, who came to the States nine years ago from Iran, describes himself as a personal trainer.
On the social media page he’s posted a variety of modelling images and shots showing off his muscled body.
Also showing his family side, Sam is seen holding a sleeping baby in his arms.
Have they confirmed the relationship?
But as his followers began to question whether this was the start of a blossoming relationship, he hastily deleted the picture from his account.
In the image, 34-year-old Britney is seen poking her tongue out at the photographer, while the pair match in black t-shirts.
Then the two stepped out in public after having a meal together at a Japanese restaurant in Los Angeles.
The couple are still going strong after they were snapped cosying up at a pre-Grammys party in early February.
An E! News reporter managed to get up close and take a quick pic, reporting that they were holding hands and sharing a few kisses.
Could Sam be the man for Britney?
Only time will tell for the star, who’s mum to Sean, 11, and ten-year-old Jayden – her sons with ex-husband Kevin Federline.