Paris Hilton -- Yacht Make Out Session With Filthy Rich New Boyfriend (PHOTO)

Paris Hilton can really pick 'em ... 'cause now she's hooked up with a self-made multi-millionaire, yacht-owning, jet-owning entrepreneur -- who happens to have a hot bod to match hers.

Paris showered on a yacht off the coast of Spain and then made out with Thomas Gross. The couple had just finished jet-skiing, so what the hell else was left to do but suck face?

Sources tell us they met in Cannes a few weeks ago, and they've been inseparable ever since -- jet-setting to Cabo, Zurich, and Ibiza ... where the 39-year-old owns a massive villa.

P's about to start her summer DJ residency there, which she's been doing for the past couple of summers, and we're told she'll be staying at his pad.

You can already hate Thomas because he gets to be all over Paris in (and out of, presumably) that swimsuit, but if you need another reason ... he's reportedly worth at least $200 million.

Oh, and here's six more reasons to say FML! Seven, if you look closely.