IN THIS ISSUE: Jen Aniston's New Man!

So who is Jennifer Aniston's newest beau? "Live, From New York:" It's Jason Sudeikis! That's right — America's sweetheart is dating the Saturday Night Live funnyman who was also her co-star in The Bounty Hunter and the upcoming comedy Horrible Bosses. So what is going on with their relationship?

Ever since Jen’s split from Brad Pitt in 2005, her love life has been a dizzying ride of hope and heartbreak, with the likes of Vince Vaughn, John Mayer, Bradley Cooper and Gerard Butler.

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Now Jason is the new man sharing Jen’s Smartwater.

The unlikely couple met in late 2008, when Jen did a guest spot on the show 30 Rock — Jason, 34, had a recurring role as Tina Fey’s love interest.

“There were no ‘instant sparks,’ ” Jason’s friend tells OK!. “But they did spend a long time cracking really sarcastic jokes. They were with Tina and Alec Baldwin, and they were laughing and laughing.”

While filming The Bounty Hunter, however, Jen discovered another side to the comic.

“Yes, she spoke about his wicked dry wit,” a source tells OK!. “She’s also really impressed with his knowledge of current events and politics — she’s missed being with an intellectual.”

Although Jen’s reps have denied it, insiders say Jason — who lives in NYC’s Greenwich Village — has flown to L.A. and taken her on several dates.

“He asked her out to have dinner at Boa, and they also had drinks at the Sunset Tower Hotel,” an insider tells OK!.“Now they’re making more plans to see each other.”

Indeed, a friend says Jason is “looking forward to” an upcoming trip to Jen’s favorite retreat — Cabo San Lucas, Mexico — that is planned for later this year, when filming on Horrible Bosses wraps.

FOR MORE ON JEN'S RELATIONSHIP WITH JASON, PICK UP THE NEW ISSUE OF OK! — ON SALE EVERYWHERE!