Taylor Swift & Zac Efron together??

Is ZAC EFRON setting himself up to be a future TAYLOR SWIFT song lyric? "Us Weekly" says Zac and Taylor were spotted having dinner at an Italian restaurant in Los Angeles earlier this month. A source says, quote, "They were deep in conversation and very giggly." But another source says it was NOT a romantic hookup, quote, "They were in L.A. doing press stuff together, and after they were done, they decided to grab dinner. They have been friends a long time."

(--Zac and Taylor both provide voices for "The Lorax", which is hitting theaters in March.)