The Umbrella singer enjoyed a touching embrace with the sports star aboard a luxury yacht during a New Year break in Cabo San Lucas.
Dressed in a sexy black bikini, the 21-year-old Barbadian looked to be finally closing the door on the trauma of last February when her ex, rapper Chris Brown, assaulted her in a car prior to the Grammy Awards.
After sunbathing on the boat in the Sea of Cortez, she and the muscly 25-year-old LA Dodgers player took to the water on jetskis and enjoyed a spot of fishing.
Earlier on their trip, the pair were seen laughing, partying and canoodling together in the Mexican resort.
It's thought the couple were first introduced in November by mutual friends. Oklahoma-born Matt also featured in the video for Rihanna's single Hard.
"They've only had a few opportunities to be together, but those times have been fun," commented Matt's agent.