Duff, 26, who announced her split from husband Comrie in January, walked into the Bangerz concert at the Staples Center arm-in-arm with a dark haired man, reported Radar online.
After the concert, Duff and her new man looked even closer as they left the concert holding hands.
Both were casually dressed as Duff wore a low-cut black top, leather jacket, jeans and statement necklace while the unidentified man looked relaxed in a tank top with a denim shirt over it and white jeans.