Since her divorce from Jim Toth was finalized in August 2023, Reese Witherspoon’s Instagram has been full of pictures of her with pals — honoring Nicole Kidman at an AFI gala, gushing over Jennifer Aniston and Jennifer Garner on each of their birthdays and enjoying coffee with Laura Dern. She also posted about attending the Golden Globes with son Deacon as her date.

But the Oscar winner, 48, may be bringing a plus-one who isn’t a friend or relative to future events. Recently, she’s been spotted around NYC with a tall, handsome gentleman — and he appeared to be more than a buddy. Witnesses reported the duo seemed flirty over dinners at Sartiano’s, Little Owl and Casa Cruz, while others saw the pair casually strolling through Manhattan’s Soho neighborhood. At one point, they went on three dates in two days!

“Reese doesn’t take dating lightly,” a source exclusively tells Life & Style. “After splitting from Jim, she was determined to take her time and not jump into another relationship unless she was absolutely sure. She listened to her heart, and apparently, she’s now dating this guy exclusively.”

Has Reese Witherspoon Found a Perfect Match?

Rumor had it the mystery man was a private equity partner at British firm Apax, who also recently went through a divorce. However, a rep for Reese denies he’s the lean, silver fox fans have photographed the actress with on dates in the Big Apple.

There’s still a lot of secrecy surrounding her new suitor, but Reese is having fun. She’s totally into him and optimistic about where it might be headed,” dishes the source, noting the couple were introduced by friends a while ago. “She is a romantic at heart and wants to be in love again.”

With two divorces under her belt, though, Reese is also being cautious. So, while her children with first husband Ryan PhillippeAva, 24, and Deacon, 20 — are adults, Tennessee — her son with Jim — is only 11, and she doesn’t want him meeting someone unless it’s serious. “Supposedly, Ava and Deacon know about the fellow Reese has been seeing and approve; they might have already met him when they were all in New York,” shares the source. “Jim, himself, has moved on, and he’s encouraged Reese to get out there, too.”

Ultimately, Reese needs a partner who isn’t after her money or fame and has his own life. “So far, this dude is checking all the boxes,” says the source. “It’s definitely too soon to even think about, but she does want to be married again. She’s looking for a forever love and hopes this could be it!”