Miss Nordegren, 31, who divorced the golf superstar after his relationships with other women were revealed, is said to be involved with Jamie Dingman, a wealthy American investor.
According to the New York Post's Page Six column Mr Dingman, the son of billionaire Michael Dingman, spent time with Miss Nordegren in Florida and Sweden recently.
They reportedly met at a Red Cross Ball in Florida and were photographed near Miss Nordegren's home in Sweden this week.
Mis Nordegren and Woods divorced in August, nine months after the golfer crashed his car into a tree outside their home in Florida.
His indiscretions were subsequently exposed and he lost millions of dollars in sponsorships before taking a hiatus from the game.
Miss Nordegren reportedly received a settlement of around $100 million (£62 million) and joint custody of the couple's two children.
Mr Dingman is said to be an expert in emerging markets in China.
A friend said he was "very private" and told the New York Post: "He's never been so happy. He and Elin have strong feelings for each other. He's a classic all-American guy."
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