KEY POINTS:
Daniel Carter is expected to be announced as a Toulon player before the newly crowned Division Two champions of France play their final game of the season this week against Mont-de-Marsan.
Reports in France are expected to confirm Toulon president Mourad Boudjellal has already confided to close associates that the deal to sign Carter is complete, now the club has gained promotion.
Carter reportedly signed a pre-agreement a few weeks ago that suggested he has agreed personal terms and would join the club on the condition they achieved promotion. With that box ticked, Carter would appear to have now signed a formal contract to join Toulon in January 2009, to play through to the end of the French season in June before returning to New Zealand in time to be eligible for the Tri Nations.
The deal will see Carter become the first to take an official sabbatical, which is fitting, as the New Zealand Rugby Union made the decision to offer short, sanctioned overseas breaks soon after the 26-year-old informed the All Black coaches he was keen to leave at the end of this year.
Aware that Nick Evans was also planning to leave, the NZRU explored the possibility of sabbaticals to afford players like Carter the opportunity to make some serious money while mentally recharging in the diverse environment of Europe.
Reports on how much money Carter is likely to make vary from around $1.2 million to $1.8 million but it is probable these are gross figures which include a significant contribution the club has to pay the government.
Still, for six months' work, Carter will be extraordinarily well paid and he could be joined in the South of France by more big Southern Hemisphere names. Armed with a multi-million Euro budget - he made his fortune selling comics - Boudjellal is determined to build a super squad that can challenge in the top division.
The club's trump card in recruiting the best is not necessarily money but the presence of Tana Umaga as head coach. The former All Black captain is particularly respected in the Southern Hemisphere, where the club is focusing its recruitment drive.
It is the presence of Umaga that is believed to have been pivotal is persuading Carter to come on board and it may yet prove enough to win the signature of two more New Zealand icons. Boudjellal is believed to be interested in Jerry Collins now the 48-cap All Black has negotiated an early release and is also understood to have made inquiries about NRL sensation Sonny Bill Williams.
Collins, who is Umaga's cousin, is ideally suited to the French scene, where every club carries an enforcer somewhere in the pack. The only unknown is whether the 27-year-old is keen on a French stint or whether England is his preferred destination.
No shortage of offers will come his way - he just needs time to weigh them all up and decide his next move.
Whether Williams is a possible arrival at Toulon is even harder to tell. The Kiwis star has made some confusing statements about his future in recent weeks.
Toulon would be an unforgiving place to make his rugby debut. The locals wouldn't know his background and would expect him to make an instant impact.
He's a gifted footballer and could potentially make a seamless transition. He'd be a risk, though, and with Toulon so desperate for success, they might not feel they can risk him in their squad.
