Joe Simpson - who is also his daughter's manager - is said to have been
contacted by Las Vegas nightclub PURE who offered a large sum of money to
Jessica for her to host their New Year's party.

A source is quoted on gossip website TMZ as saying: "Jessica told her dad
she wasn't interested in working on a holiday and wanted a quiet night in
with no glitz and glamour required."

But the 'Dukes of Hazzard' actress spent the night partying at a
star-studded bash in New York's Hudson Hotel, with musician John Mayer - who
she has previously denied she is dating.

A source told the New York Daily News newspaper: "They were full-on making
out! He was scratching her back, they were kissing. It wasn't subtle.

"John has been thrilled that they have been tricking the media, but she
doesn't really care. His Christmas present to her was a framed copy of the
Us Weekly cover that says, 'Dumped: John ditches Jessica.'"

After midnight the party moved on to hip club Stereo where Jessica and John
reportedly competed with Christina Aguilera and her husband Jordan Bratman
for most loved-up couple.

A witness said: "It was a love competition - Jessica and John vs. Christina
and Jordan. Both couples were fully locking lips and spooning into the early
morning."

Joe was furious to hear that Jessica had turned down PURE's offer to go out
partying for free.

Britney Spears cashed in on hosting the event instead, but ended up falling
asleep (yeah right).