The Hitchcock actress, 27, was seen cozying up to a dark-haired, French-speaking man at the Beatrice Inn in New York City.
Britain's Daily Mail has identified Johansson's new love interest as Romain Dauriac.
An onlooker told the New York Post of the couple:
"They were very lovey-dovey and holding hands under the table all night.
"They were holding each other while outside smoking in the cold."
According to the Daily Mail, Dauriac was the editor of French art magazine Clark before becoming the manager of a creative agency.
Johansson is said to have met him through mutual friends.
The Lost in Translation star and Dauriac are both friends of French tattoo artist Fuzi Uvtpk, who recently inked Johansson with a horseshoe tattoo on her rib cage.
Dauriac also has a tattoo by Uvtpk tat that says 'Lost Illusions'.
The pair have been keeping their new relationship under the radar, but over the past few weeks, they have been spotted together in New York and Paris.