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The actor was rumoured to be seeing Jessica Simpson when the pair were spotted dining at a Santa Monica hotel last month.
However, he is now thought to be romantically involved with Le Call after the couple were seen practising yoga and attending a dinner party for artist Damien Hurst in New York.
A source confirmed the romance to People magazine, saying: "She is dating him. Le Call is totally overwhelmed by all of this attention. She isn't used to it. So they will be leaving town tomorrow to escape - and travelling a great distance."
It has been reported that Simpson was only dating Wilson to stir up publicity for her forthcoming country music album.
An insider told MSNBC: "When Jess last had a new album coming out, that's when she was introduced to John Mayer, who she started a relationship with. Now she's got her first country album coming out, so now she's been conveniently introduced to Owen, who is a fellow Texan. Better yet, the public is sympathetic to him."
