The 'X Factor' boss sparked speculation of a romance when he was spotted on a string of dates with the former 'Baywatch' babe in September, but Simon has now spoken of his new relationship for the first time.
During an appearance on his former 'American Idol' co-star Ryan Seacrest's radio show, Simon said: "She's not my girlfriend. We're people who date. She's adorable, isn't she?"
Hmmm, someone doesn't like labels, do they?
The pair first hit it off when Carmen stood in for Amanda Holden on 'Britain's Got Talent' earlier this year. They recently begun hanging out in America, with Carmen also turning up to the 'X Factor USA' studios to support her man.
She previously said of the music mogul: "He's so cute. He is adorable. He's actually a sweetheart... I really liked him. I think he's really cool.
"Now, obviously, he's in [Los Angeles] with X Factor and we started to hang out and we became friends ... I think he's a great guy."
Reports of their possible romance died down earlier this month when Simon was incorrectly linked to 'True Blood' star Janina Gavankar.
Simon split from his fiancée Mezhgan Hussainy last year.