Reese Witherspoon & Jake Gyllenhaal: A Fine Romance?

Reese Witherspoon and Jake Gyllenhaal are making headlines with a rumored romance, which has reportedly been building steam over the last couple months.

According to a report by PEOPLE, the two met some time ago through Witherspoon’s then-husband, Ryan Phillippe, who was a workout buddy of Gyllenhaal?s. But then the newly single Reese was on location with Jake in Morocco while filming the thriller “Rendition,” although they apparently did not have much screen-time together. During a reshoot in L.A., “Jake went and reintroduced himself to Reese,” a source close to both stars tells PEOPLE.

“Things slowly progressed, but it was never something she thought would happen from the start,” says a friend of Witherspoon’s. “She just kind of developed this little crush over time.”

Last week, PEOPLE reported that Jake and Reese were spotted dining with two other couples at LA’s Il Sole on March 23rd. “They were cuddling,” an observer told the magazine. “It looked very playful.”

According to a report by US WEEKLY magazine, a friend of Gyllenhaal’s says this relationship has been developing over the last two months.

?They are taking it slow,? the source tells US. ?It is new for both of them. But they are seeing each other and seeing where it goes. This is for real.?

And as for Reese’s children? PEOPLE?s source claims that Jake has met them both, saying, “Jake really likes her and isn’t at all concerned that she has two kids.”

?Reese was the pursuer and really wanted to date Jake,? a pal of Witherspoon reportedly tells US. ?She?s known him for a while and thought he was intelligent and charming.?

And by all accounts, it seems that the two have similar ideas about family and lifestyle. A friend of Gyllenhaal’s reportedly says to US, ?Reese is perfect because she understands the business and also the importance of family. Plus, [Jake] admires her talent, thinks she is beautiful and he respects her values. He respects everything about her actually.?

For a woman whose idea of a party is “to stay home with friends,” the feeling is mutual, a friend of Witherspoon’s tells PEOPLE. “She was happy to meet someone in this town who shared those priorities.”

“Jake has never been about staying out late partying,” an insider adds. “This is what he wants.”