Britney Spears — Getting Close To A Guy Named David

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We now know the identity of the mystery man who took Britney Spears out for a Valentine”s Day dinner and played golf with her over the weekend.  He is … a very normal guy.

His name is David.  He works for a law firm — he”s not a lawyer– does “field research” … kind of a jack-of-all-trades.  He”s definitely not a wealthy guy.

David — who is 27 — is from Atlanta and does not seem to have significant roots in California. 

As for his relationship with Britney … we”re told they met through friends.  The pics (above) were taken at the Sherwood Country Club where Britney lives.  He”s a big golfer and he”s teaching her the moves.  Britney has actually taken a liking to golf and is thinking about becoming a member of the country club.

As for the Valentine”s Day date, it was pretty quick.  They were in and out of the sushi joint in less than a half hour.  The bill was $60.  David tipped $13.

As for whether they”re dating … no one is saying (her reps have been dodging the issue with us for days) but it sure seems that way.