Gwyneth Paltrow has a filthy sense of humor.

The Oscar winning actress is a close friend of Ross Mathews - best known as The Intern correspondent on 'The Tonight Show with Jay Leno' - and he claims they have bonded because they both have "dirty" minds.

Ross, 27, told People magazine: "She has the raunchiest sense of humor."

"I think we click because I can be quite dirty and filthy. I have the mouth of a sailor, and she really appreciates that."

Gwyneth, 34, met The Intern on the red carpet five years ago and the pair have been best friends ever since.

Ross explains: "It was my first Oscars. I was covering the Vanity Fair party, and she was walking down the red carpet and I said, 'Will you be my best friend?' And she said 'Yes!' And I gave her my e-mail address and the next morning I had an e-mail from her. And we have e-mailed now for five years."

"Whenever she's in town, we get together and have dinner, lunch and I go visit her on set and I even went to London to hang out with her. It's crazy."

"We've been through everything from her relationships and break-ups. Our fathers died around the same time, so we've run the gamut of all emotions."

"And so it went from being 'Oh my god, Gwyneth Paltrow's my friend!' to someone I can talk to about things I can't really talk to other people about. And we've really grown to relate and love each other - it's wonderful."

The two friends recently dined at Los Angeles restaurant Orso while Gwyneth was filming 'Iron Man' with Robert Downey Jr.

Gwyneth is married to Coldplay frontman Chris Martin and they have two young children, Apple and Moses.

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