Snaps from the try outs in Glasgow show Simon getting a bit cosy wit the comic, as he chats to the audience.
And David was quick to jump on the photos, quipping: "He is looking at me like he loves me."
But despite the apparent look of love in Simon's eyes, he and David have apparently been rowing more than ever!
Arriving at the latest round of outs with More Talent host Stephen Mulhern, Alesha Dixon revealed that Simon and David weren't seeing eye to eye a lot of the time.
She teased: “I’m enjoying it. Simon and David Walliams have been squabbling again this year.”
It seems while Simon is keen to find some talent, David is looking out for the more eccentric acts.
And with hopefuls going before the panel in Scotland including everything and anything, from singers to chin balancing show offs, David wasn't disappointed.
He declared on Twitter: "I love the nutters!"
Fortunately it seems that there are some performers out there who are taking the thing seriously, much to Simon's relief.
David tweeted yesterday: "My Simon thinks we may have found the BGT 2013 winner in Glasgow."
But David added: "I loved the rapper Slick and his song about what an amazing lover he was!"
The next round of Britain's Got Talent 2013 auditions take place in Manchester at the end of the week.
Britain's Got Talent 2013 will air on ITV in the Spring.