Earlier this month they were spotted spending time together in New York, fueling mounting speculation they were more than just friends.
"They are 100% dating," a friend revealed to Perez Hilton . "Reese and Jake are being smart about things and keeping their relationship very discrete and out of the public eye."
The Legally Blonde star has been single since her divorce from fellow actor Ryan Phillipe reports EntertainmentWise.
Hilton also has details on the latest Reese Witherspoon and Jake Gyllenhaal sighting
One spy tells PerezHilton.com:
"I was eating dinner with a girlfriend at a restaurant called The Clay Pit in Brentwood on Friday night (March 30). I was sitting close to the front and I saw a Toyota Camry pull up outside driven by a male and he dropped off a female into the restaurant. Then to my surprise, in comes little Reese Witherspon looking totally cute" She picked up some food for takeout and while she was doing that, I stared at the person in the Camry. I recognized instantly that it was Jake Gyllenhal(sic)! When she came back out to the car, he got out and opened the door for her and was shielding his face so that no one would see him but it was definitely him!!! I couldn't believe it! I knew you said that they were dating but now I know for sure that they are!!!! Yipee!!!
The Bosh
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