Dane Cook and Jessica Simpson a Couple?

The reported romance between the current king of comedy and America's most eligible divorcee was the topic for discussion Wednesday morning on Vegas' Mix 94.1 'Mark and Mercedes in the Morning' show.

The two met recently while filming 'Employee of the Month' in New Mexico.

Dane Cook made it clear to all who were listening -- he and Jessica are NOT an item

Listen to Dane on Mix 94.1