Liv Tyler sees Justin Theroux as a girlfriend.

The two stars can currently be seen in The Leftovers, a TV series set in a dystopian future where mysterious disappearances force people to reassess and rebuild their lives.

They have formed a close bond off set, which hasn't gone unnoticed by the public. But Liv dismisses the idea of a romance and says Justin, who's engaged to Jennifer Aniston, is a dear friend.

"Justin's very warm, very loving, very humble, he's like a girlfriend to me," Liv revealed to British magazine Grazia.

"He's a good friend and we talk about everything. He comes over and hangs out with Milo [her nine-year-old son] and me and has dinner - I'm the one with the dog and the kid and the hot food."

Liv had Milo with ex-husband Royston Langdon but the pair split in 2009. They remain close though, with Liv admitting he still holds a place in her heart.

"I grew up in a very bohemian environment and always knew that just because you can't live with someone, it doesn't mean you don't love them. We're still family. Our lives revolve around each other and we rely on each other," she smiled.

Currently Liv is loved up with David Beckham's best friend Dave Gardner, who close pal Stella McCartney introduced her to.

It was reported earlier this week that Liv and Dave are expecting a baby together, though neither has confirmed the news.

While she won't comment on her beau 37-year-old Liv did confess to having a realistic view when it comes to love.

"There's something interesting that happens in your thirties, where you're not in the stage any more of happily ever after. It's a new stage of acceptance about the realities of love and relationships. Happily ever after is a long time," she explained.

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