According to In Touch Weekly, the 28-year-old pop singer has been counseling the 54-year-old Academy Award winner as his custody battle with ex-girlfriend Oksana Grigorieva grows ever more ugly.
"Mel has been talking to her a lot," In Touch quoted a friend of Spears as saying. "They speak on the phone all the time, usually late at night."
Gibson came to Spears' side during her 2008 breakdown, taking her to dinner and reportedly flying her to his estate in Costa Rica. Now she apparently wants to return the favor.
"Mel was one of the only people who reached out to help Britney when she was at her lowest point, and she believes that demonstrates what a loving and wonderful man he is," In Touch quoted the friend saying. "She wants people to give him a second chance -- just like he gave her one when everyone else turned away."
Gibson's publicist declined to comment on the Spears report. A representative for Spears did not immediately respond to ABCNews.com's requests for comment.