Matthew Perry is more than just “Friends” with Ben Stiller’s estranged wife, Christine Taylor, according to insiders who’ve exclusively dished to Breaking Celebrity News about the sneaky lovebirds’ fledgling romance!

“Matt has known Christine almost as long as Ben has and was head over heels for her when she guest-starred on Friends,” a source said.

“They had instant chemistry and struck up a great friendship, but the timing for something more wasn’t right.

“Ben and Christine were very serious, so Matt made sure not to cross any lines, as much as he loved working with her.”

Stiller and the 46-year-old Brady Bunch Movie star separated last May after 
17 years of marriage and two kids — daughter Ella, 15, and son Quinlin, 12 — and pals said Matthew, 48, doesn’t want to miss the opportunity to court his longtime crush!

“Now he’s got a second chance and is a lot less afraid of Ben than when he was in his 20s,” dished the source.

“He loves the idea of being a stepdad, and Christine is looking for a guy with ambition, a sense of humor and, of course, almost unlimited financial resources — all of which Matt can provide.”

But Zoolander cutup Stiller, 52, might not be thrilled about Christine’s love match — especially after Perry’s rumored relapse last November, when [expletive] star Maddy O’Reilly claimed he had asked her to help him “purchase some pills.”