This marks the second film, starring late actor Walker, that had to find a new lead. Earlier, 'Homeland' star Rupert Friend closed a deal to replace Walker, who died in a car crash on November 30 last year, in 'Agent 47', the Hollywood Reporter said.
Marsden has the offer and is just beginning negotiations.
'The Best of Me' follows a pair of former high school sweethearts who reunite after many years when they both return to their small North Carolina hometown.
Michael Hoffman will direct the film, which is being produced by Ryan Kavanaugh, Theresa Park and Sparks.
Marsden was last year seen in films like 'Anchorman 2', Lee Daniels' 'The Butler' and '2 Guns'.
