The 'Pirates of the Caribbean' star was spotted holding the model's hand as he took her to dinner over the weekend, but Miranda Kerr - whom he split from seven months ago after two years of marriage - says they aren't dating.
She told MailOnline.com: "They're just friends. They've been friends for years. We spoke about it, we speak every day. It's fine."
Miranda - who has recently been linked to billionaire James Packer - added her male friends are also often mistaken for boyfriends.
She said: "People try to put me together with people I've been friends with for years.
"As long as I know the truth and people close to me know the truth, that's all that matters.
"At the end of the day I can't be phased by other people's opinions, and people are entitled to their opinion.
"Someone linked me with Brad Pitt, I've spoken to him once in my whole life."
Orlando, 37, and Miranda, 31, are parents to three-year-old son Flynn and stay in close contact because they are committed to co-parenting him.
The Victoria's Secret model has previously told how she has dealt with the difficulties of the breakdown of her relationship through prayer.
She said: "Everyone goes through challenging periods in their life. That's inevitable and it's part of being human. I feel like it's a daily process to be positive."