The American singer and the tech CEO were pictured locked in a passionate embrace in snaps obtained by Mail Online.
A source told E! that Gaga "has been dating the same guy for over a month. They've been seeing other since before the holidays and she's crazy about him," adding that "They've been out and about in Los Angeles and spending a lot of time at her house. She's taking him everywhere she goes and they don't want to be [a] part."
It is believed the pair first met at the beginning of December at the birthday party of Parker. They were later spotted kissing at a new Year’s Eve party.
“Michael is a really smart guy, a very serious guy, who has always been low key,” a source told Page Six.
“People are saying Gaga would have met him through events Sean Parker has hosted at his house, including the launch and other events for the foundation. Sean also had a party for his birthday in LA in December and both Gaga and Michael were there.”
Gaga was romantically linked to audio engineer Dan Horton over the summer, but she confirmed in October that she was single.
In 2019 the singer confirmed she had broken up with ex-fiancé Christian Carino, 51.
Previously, she was engaged to actor Taylor Kinney, with the two splitting after five years in 2016.