Lady GaGa is having surfing lessons.

The 25-year-old singer is holidaying in the Mexican resort of Puerto Vallarta with friends while she takes a break from promoting her new single 'You and I', and has been taking to the waves on a body-board, where she has been making "excellent progress".

A source told The Sun newspaper: "For a relative beginner she took to surfing really well. She started quite slowly learning how to body-board and then she was able to work up to standing - she made excellent progress.

"She has been very relaxed since she arrived at the resort and is looking to unwind from her punishing timetable on the road."

The eccentric performer is staying at a £4,250-a-night hotel, and paid an additional £240 for the lesson, but the singer remained safety conscious and remained tied to her board in case of an emergency.

Despite having a relaxed time at present, Lady Gaga - who loves water so much she appears as a mermaid in her new music video - will be returning to the US soon so she can rehearse a forthcoming tribute to Britney Spears at the MTV Video Music Awards at Los Angeles' Nokia Theatre.

It is rumoured she will perform her hit song 'Circus' in a medley which will also include Katy Perry performing 'Oops! I Did It Again' and Kesha and Nicki Minaj performing 'Gimme More'.