According to the mag, Johnny and Amber have been an item for a few months.
"He's smitten by her," maintains a spy, with another adding, "They are 100 percent dating. He treats her really well."
That includes buying a horse for the 26-year-old actress, who reportedly visited him this month on the Colorado set of "The Lone Ranger."
Meanwhile, In Touch claims that as things with Depp started to "heat up," Heard "quietly split" with her girlfriend of four years, artist-photographer Tasya van Ree.
And even though Depp appears to bouncing back nicely with help from a nubile, bisexual blonde, he's "mourning the collapse of his family," explains Us, with a Johnny confidant concluding, "It's heartbreaking for all of them."