Britney Spears -- Getting Close To A Guy Named David

We now know the identity of the mystery man who took Britney Spears out for a Valentine's Day dinner and played golf with her over the weekend. He is ... a very normal guy.

His name is David. He works for a law firm -- he's not a lawyer -- does "field research" ... kind of a jack-of-all-trades. He's definitely not a wealthy guy.

David -- who is 27 -- is from Atlanta and does not seem to have significant roots in California.

As for his relationship with Britney ... we're told they met through friends. The pics (above) were taken at the Sherwood Country Club where Britney lives. He's a big golfer and he's teaching her the moves. Britney has actually taken a liking to golf and is thinking about becoming a member of the country club.

As for the Valentine's Day date, it was pretty quick. They were in and out of the sushi joint in less than a half hour. The bill was $60. David tipped $13.