Heather Mills Dates Hunky Toy Boy

Heather Mills has a new boyfriend -- and he's 4-years younger than she is.

Sir Paul McCartney's ex-wife, 40, met beefy holiday rep Jamie Walker, 36, when she stayed at the Tenerife hotel where he works and the pair are now an item.

After being approached by Britain's News of the World newspaper, Jamie told reporters,"I'm under strict instructions not to talk about this."

Heather, who was recently awarded a $48.6m divorce settlement from the former Beatle, fell for 6ft 2in Jamie after she saw him playing with her daughter Beatrice.

A source reveals, "She went over to talk to him with her nanny and there was an instant spark.

"The next day, Heather got her nanny to call Jamie to say, ‘You know that woman you were talking to, would you like to go out to dinner with her?' Jamie was miffed that Heather hadn't bothered to ask him out herself. But he agreed to go.

"It was a secret operation because hotel staff aren't allowed to mix with the guests. Heather and Jamie managed two secret dinner dates before she returned to England.

"The first was with some friends. The second dinner was just the two of them alone.

"They got close but nothing sexual happened."

The former glamor model is now said to be besotted with Jamie.

"Heather is completely infatuated with Jamie. He's a gym junkie and Heather has been boasting his body is so much fitter than Paul's," said the source.

"She likes the way he is with Beatrice and his gentle manner towards her. That has played a major part in their blossoming relationship."

Jamie -- who earns just $1600 a month -- has allegedly already boasted to friends that he "sealed the deal" with Heather after spending a romantic weekend in Brighton with her.

The friend added, "Heather has given him a glimpse of her glamorous lifestyle and he definitely wants more.

"He can't believe his luck that she has fallen for him in such a big way. Jamie has been telling everyone that he is in love. He is over the moon to have a multi-millionairess hot on his case.

"He bragged about Heather's house on the sea-front [in Brighton] and told us about the Jacuzzi, which really impressed him.

"He name-dropped that he had bumped into her showbiz neighbors like Fatboy Slim and Nick Berry.

"Jamie said Heather told him all about her past life working in the glamor industry and as a prostitute.

"He says it doesn't bother him. Jamie is desperate to get back to England to see Heather again and she has already made offers for him to join her.

"What she doesn't know is that Jamie is so broke he had to borrow cash for the flight to England from a friend.

"Heather has invited Jamie on a holiday in two weeks which shows how serious the relationship has become. The only problem is Jamie doesn't know how he is going to be able to afford the trip and he is too proud to ask Heather for the money."

"Heather bombards Jamie with sexy texts and phone calls. One saucy text read, 'I'm in the Jacuzzi thinking of you'.

"They speak every day, often for hours at a time."