KEY POINTS:
Toulon believe they have reached an agreement that will see Daniel Carter play six months for the Mediterranean club if they gain promotion.
The Tana Umaga-coached Toulon are also believed to be pursuing Jerry Collins. The 48-cap All Black has not asked for an early release from his New Zealand Rugby Union contract, but hinted during the week such a request might be in the pipeline.
Collins has been linked with Bath, but the English club have a notoriously rigid pay ceiling that has led to several leading English stars quitting in recent seasons.
Toulon, on the other hand, backed by the enormous personal wealth of president Mourad Boudjellal, are making some of the biggest individual pay offers ever seen.
The club paid Umaga a reported ¬300,000 (NZ$600,000) for seven games in 2006-2007 and ¬600,000 ($1.2 million) a year to sign Victor Matfield.
Boudjellal is desperate to make high-profile signings and despite already having George Gregan, Anton Oliver and Andrew Mehrtens on board, the president wants to strengthen the squad to challenge for honours in Top 14.
One source said: "Toulon and Toulouse are aggressively chasing New Zealand players. It feels like they are targeting everyone."
With five games remaining in the Division Two championship, Toulon are three points clear of Racing Metro. If Toulon remain top, they will be automatically promoted with a play-off chance against the third, fourth and fifth placed teams to go up if they finish second.
Carter, according to French rugby paper Midi-Olympique, has verbally agreed to join Toulon from January 2009 on the condition they are playing in the Top 14.
The paper said that the 26-year-old first-five will stay with Toulon until June and will be paid ¬700,000 plus an estimated ¬100,000 in image rights.
As is the modern way, Carter has denied signing with anyone and says he will not be rushed into making a decision.
NZRU professional rugby manager Neil Sorenson said yesterday: "I had an email from Dan's advisers on Friday and they assure me he has not signed anything."
It would seem, however, that his representatives have worked through the detail of the Toulon offer and given the club strong signals that Carter will sign should promotion be secured.
While other clubs have supposedly tabled offers for Carter, none of them are thought to even be in the same ballpark as Toulon's.
Reports that Toulouse had offered $1.9m a season are unlikely. Like Bath, Toulouse operate a flat payment structure, with international players all on the same scale.
Saracens have also been named as an interested party but would have to be offering around £550,000 a season to match the Toulon deal which would be around £300,000 more than they currently pay senior players.
As much as Toulon want Carter they won't wait for ever as the European market is in full recruitment mode and squads need to be in place now ahead of the August start for next season.
Carter's advisers are experienced operators in the European market and will be aware their client has been made an extraordinary offer. They will also know that to keep it on the table, they need to signal a genuine desire to accept it.
And there are plenty of reasons, other than money, to believe the deal is attractive to Carter. He will come under the wing of Tana Umaga and have a strong Kiwi support network as Orene Ai'i, Tusi Pisi, Saimone Taumoepeau and Junior Polu are at the club.
The six-month contract will also allow him to take up the playing sabbatical option, make some serious cash and then return to New Zealand presumably on vastly improved terms to his current contract.
The possibility of Collins joining Carter in Europe is strong. New Zealand's most destructive tackler has made it clear that after 10 seasons of professional rugby in New Zealand he's keen to experience something different.
Given his length of service and loyalty the NZRU are unlikely to deny Collins an early release should he want one. And it would be a surprise if he does stay on until 2009 such has been his openness about his desire to move on. Teaming up with his cousin, Umaga, in Toulon would be tempting and no doubt he will field a host of offers from English, Welsh and Irish clubs.