Where the two were spotted together this weekend!

BRITNEY SPEARS' ex-husband and former BFF, KEVIN FEDERLINE and PARIS HILTON, were spotted out together for New Year's Eve!

But the two are just friends -- and were among many celebs who partied it up in Las Vegas during the end of the year festivities.

Paris and her sister, NICKY, hosted a jam packed New Year's Eve bash at LAX club at the Luxor Hotel, where the famous father talked to ET about the end of 2007, saying "I'm trying to ring in the new year with my family, that's it, that's all I could ask for."

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