Heather Mills is smitten with a new boy.  She met 36 year old Jamie Walker at the Tenerife hotel where he works.  She 'fell' for Walker when she saw him playing with her daughter Beatrice, 4.

"I'm under strict instructions not to talk to you about this. But I guess you already know it all then. Just be nice about me," News of the World quoted Jamie, as saying. 

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

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

A source said: "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 source added.

The friend said: "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."

"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,” the friend added.

Heather Mills makes me wretch.  She's so childish and you know she's going after this boy to try and tick Paul off, who likely could care less.  Secondly, Karma's coming sister -- that 19 year old is so not interested in you.  He's interested in the money you got from the divorce.