Wilkinson left the north-east club for the south of France in the summer of 2009, having spent his entire professional career up to that point at Kingston Park.
The England fly-half, who scored over 2,000 points in 12 seasons at Newcastle, will be hoping he can guide Toulon to another impressive European campaign following their Amlin Challenge Cup final appearance in 2010 and their march to the quarter-finals of the Heineken Cup last term.
The two clubs are joined by Italian champions Petrarca and tournament newcomers Lyon in Pool Two.
Championship winners Worcester's return to European competition pits them alongside last season's beaten finalists Stade Francais, Crociati Parma and Bucharest Wolves in pool one.
London Wasps will meet big-spending Bayonne, who have already signed New Zealand wing Joe Rokocoko and Wales scrum-half Mike Phillips for next term, Rovigo and Begles-Bordeaux in Pool Three, while Exeter Chiefs are placed in a testing Pool Four that also includes Heineken Cup regulars Perpignan and Newport Gwent Dragons, along with Italian club Cavalieri.
Pool Five sees Sale Sharks drawn alongside French clubs Brive and Agen and the sole Spanish side in the tournament, Club de Rugby La Vila, who are making their tournament bow.
The five pool winners will advance to the quarter-finals, where they will be joined by three pool runners-up from the Heineken Cup, the final will be played on the weekend of May 18/19/20.
Pool One: Stade Francais Paris, Worcester Warriors, Crociati Parma, Bucharest Wolves
Pool Two: Toulon, Newcastle Falcons, Petrarca Padova, Lyon Rugby
Pool Three: London Wasps, Bayonne, Femi-CZ Rovigo, Bordeaux-Begles
Pool Four: Perpignan, Newport Gwent Dragons, Exeter Chiefs, Cavalieri Prato
Pool Five: Sale Sharks, Brive, Agen, Club de Rugby La Vila
Gilbert has released a new line of rugby cleats. The Gilbert Virtuo 8S is part of the exciting new product. Check it out.
The entire All Blacks apparel line has been updated for 2013/14. Check out the New Zealand All Blacks polo.
The Nike Tiempo is a solid rugby cleat and one of few styles still made from full-grain natural leather.
The Gilbert Blitz 8S rugby cleat is a great cleat at a great price of $69.99. Get a new pair of cleats today.
A cool looking all black rugby cleat with the high performance adidas is known for. Get in the Gear!
Wear the crest of the British and Irish Lions on your t-shirt. A great look for the summer.
The All Blacks Performance t-shirt is black with hints of blue from the training jersey. Very Cool.
The New Zealand All Blacks training jersey for 2013/14. Get in the Gear!
The USA Rugby Pro Alternate rugby jersey is perfect for any fan of the Eagles. Get yours to wear during the summer Test matches.
The NEW All Blacks 2013/14 jersey has arrived at World Rugby Shop. Dare to wear the colors of the All Blacks.