The 33-year-old pop star was seen locking lips with a bearded mystery man, after she gave a special performance at Park MGM's Park Theater to herald the start of the near year.
Following her performance, Gaga headed to Park MGM's NoMad restaurant, where she performed alongside Brian Newman, and it was there that the chart-topping pop star was later seen kissing the mystery man, according to the Las Vegas Review-Journal newspaper.
The duo were also seen holding hands as they walked from one destination to the other and, seemingly, they had no intention of trying to hide their affections for one another.
Gaga endured a turbulent time in her love life in 2019, splitting from sound engineer Dan Horton after just a few months of dating and, before that, calling off her engagement to Christian Carino in February.
The New York-born star revealed her split from Dan via an Instagram post after attending her friend Sarah Nicole Tanno's bachelorette party.
She wrote on the photo-sharing platform: "An about to be married woman and me, a single lady. (sic)"
Earlier in the year, Gaga also called off her engagement to Christian.
A source said at the time: "All the attention for the movie ['A Star Is Born'] and her split from Christian was a bit much. She escaped to Mexico with friends twice just to get out of Los Angeles. She seemed tired and a bit gloomy."
Gaga was also reportedly annoyed that people tried to link the breakdown of Bradley Cooper's relationship with Irina Shayk to her.
The insider explained: "She wanted to focus on work, but didn't want to deal with any attention that was related to Bradley Cooper. You could tell that she was so sick of the romance speculation."