LINDSAY LOHAN may be playing groupie with THE WANTED but THAT ain’t stopping CHARLIE SHEEN!

Party-hearty Charlie has not only given Lindsay $100,000 to pay down her back taxes, he’s wooing the troubled starlet to join his FX sitcom.

And that’s not all – insiders say he’s also got romance on his mind!

“Charlie is in hot pursuit of Lindsay,” said a source.

“He wants her to be his new ‘goddess.’ Charlie has a soft spot for lost causes, and with all her problems – not to mention her latest arrest – Lindsay certainly qualifies.”

LiLo was most recently busted for allegedly punching a woman in the face at New York’s Avenue lounge in the wee hours of Nov. 29. On the same day, she was also slapped with more charges in connection with a car crash in California, and now it’s likely a judge will revoke her probation stemming from a jewelry heist and put the actress behind bars.

But if anybody can relate to bad behavior – and beautiful women – it’s Charlie.

“Charlie believes in second chances – and that Lindsay is smokin’ hot!” said an insider.

When Charlie learned Lindsay owed $233,904 in back taxes, the thrice-divorced star reportedly forked over $100,000 of his $250,000 “Scary Movie 5” salary to Lindsay to help her chip away at the debt.

“Since then, Charlie’s been showering Lindsay with gifts and bombarding her with e-mails and phone calls,” said the source.

“And Lindsay’s loving it! She’s always wanted a sugar daddy.”

Charlie, who earned a whopping $2 million per episode on the CBS sitcom “Two and a Half Men” before his drug- and booze-fueled departure, has also offered LiLo a role on his cable series “Anger Management.” And he’s encouraging her to pursue her own sitcom, sources say.

“Charlie thinks that Lindsay has been unfairly trashed in the media, especially over her Liz Taylor TV movie,” said the source. “He believes that a solid TV gig could help her pay off her debts and rebuild her Hollywood reputation.

“Now she’s bragging that she asked Charlie to be her business manager.”

With their legal woes and substance abuse issues, the two are birds of a feather. Both have been arrested multiple times and done repeated stints in rehab. But while Charlie has apparently stayed out of trouble recently, LiLo keeps adding to her rap sheet and could be facing extended jail time.

Still, Charlie seems to be solidly in her corner – for now.

“Charlie and Lindsay are two of Hollywood’s most unpredictable personalities,” said the source. “And while they’re besotted with each other today, they could be at each other’s throats tomorrow.”