Katie Holmes and Jamie Foxx have once again sparked dating rumours as the duo was reportedly spotted enjoying their time together on New Year's Eve in Miami.

According to US Weekly, the rumoured couple was spotted "holding hands while walking near the pool" as they welcomed the New Year together at the exclusive members-only club Soho House Miami. On December 30, the two were also spotted having an intimate dinner date in South Beach.

"They're very serious," a source told the celebrity news website and added that the Woman in Gold actress' ex-husband Tom Cruise and their daughter are aware of her relationship with the 49-year-old Foxx.

Earlier in December, the two took a "quick trip" to celebrate the 38-year-old actress' birthday at Cabo San Lucas in Mexico.

"They wanted to be very discreet and had everything delivered to their room and taken care of by a personal butler," a source had said and added that the rumoured couple stayed in a private suite at the luxe Las Ventanas al Paraíso resort.

At the time, Star magazine had claimed that the two had tied the knot in "secret" during their weekend getaway in Mexico.

"The buzz is that they exchanged vows the same day they arrived, right on the sand on a private beach," the report claimed. "It was just Katie, Jamie and the kids, who could not be more adorable flower girls."

However, Gossip Cop debunked the Star magazine report as representatives of Holmes and Foxx confirmed that the report was "untrue" and that the two did not get married at Cabo.

Although, the two have repeatedly denied dating rumours in the past, they have been spotted numerous times together since October 2013, just a year after the actress split from Cruise.