Whitelock, who is off contract with NZ Rugby after the All Blacks' series against the British and Irish Lions this winter, would be a prized signing for Toulon who are on the hunt for a world-class second rower to embed in their pack.
If Boudjellal managed to snare the signature of the 28-year-old Whitelock, who has played 84 tests since 2010, it would be considered a blow for NZ Rugby who have recently re-signed valued employees Ben Smith and Israel Dagg.
All Blacks captain Kieran Read has already signalled he is keen to re-sign through to the 2019 World Cup.