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The Wolverine star, 40, who has previously performed on Broadway, met the 16-year-old singer and actress at Morton's Steakhouse. Cyrus's mother Tish was also present.
According to US OK!, Jackman was dressed in a leather jacket and jeans and ate the NY Strip steak and Tuna Tartar.
"It was surprising to see Hugh Jackman having a meal with Miley Cyrus. It wasn't romantic," said a source. "They had a few producer-type people with them. It looked like a business dinner.
"I can only guess what it could be - I'm sure it wasn't just Hugh angling for a guest role on [Cyrus's Disney TV show] Hannah Montana."
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