The Beatles' legend and Sabrina Guinness - who dated Charles in the 70s - met up to go on a secret dinner date to an Italian restaurant in London on Wednesday night (03.21.07).
Paul revealed he enjoys a close relationship with Sabrina and says they have a lot in common.
He told Britain's Daily Mirror newspaper: "I've known this lady for a while. We enjoy each other's company and when we get together we talk about stuff like the environment and Al Gore - things like that. We have similar views."
"I have had a terrible day at the office and as you probably know I'm going through a pretty difficult divorce right now too. I just fancied going out for a few drinks to relax."
Paul's friends say Sabrina, 52, has been comforting him during his difficult marriage split from Heather Mills.
A source told Britain's The Sun newspaper: "It has been difficult, but Paul' s dealt with his divorce with great dignity. His friends are desperate for him to go out and start living again. People like Sabrina are making this possible."
Paul collected Sabrina from her plush Notting Hill Gate home and greeted her with a lingering embrace.
However, their dinner plans were ruined after a photographer saw them, forcing them to abandon their romantic plans.
Paul, 64, arrived at Osteria Basilica restaurant alone and had dinner with his fashion designer daughter Stella and her husband Alasdhair.
A source revealed: "It was clear Sabrina was supposed to be joining them. She had a change of heart when she realized the attention it would attract."
Sabrina - who has also dated Rolling Stones singer Mick Jagger, Rod Stewart and Bryan Ferry - is an heiress to the Guinness drinks empire.
A spokesman for Paul has denied he is dating Sabrina. He said: "There's no relationship. There's nothing to it."
