How old is too old?

Jamie
  Does it matter?  My friend gave me this analogy of divide your age by 2 and add 7 and that gives you the youngest which would be 20 and the oldest would be 40 for me. As I am 27. Silly I know...
I've always dated men around my age but they are so so immature! I met a 35 year old. He is in process of divorce and has a 7 year old.  I am ok with the kid, not sure how the divorce stuff works. 
What do you guys think? Does age matter? He seems super sweet so far....