Widowed husband of Sydney siege victim Katrina Dawson has found new love: reports.

The husband of one of the two victims who lost their lives in the horrific Sydney siege has reportedly found love again.

Paul Smith’s wife Katrina Dawson was killed in the tragedy that struck Sydney’s CBD in 2014.

Paul Smith and Katrina Dauson. Image via Twitter.

As we approach the attack's two-year anniversary, the Sydney Morning Herald is reporting the widowed solicitor and father-of-three has started dating Sanchia Brahimi, who was married to celebrity chef Guillaume Brahimi.

It was only earlier this year that the Brahimis separated, after 16 years of marriage. The pair have four children.

While it is not known exactly how long Smith and Brahimi have been in the reported relationship, it is understood they first met years ago. Their daughters are close in age and attend the same primary school.

Sanchia and Guillaume in 2007. Image via Getty.

A friend has spoken to Fairfax Media, saying this is a very happy ending for the two.

"It is very early stages but they are both such great people and they really deserve to find happiness, which is what appears to have happened...it is a happy story," they said.

Over the past year, Smith has been focusing much of his attention on launching the Katrina Dawson Foundation. The charity is dedicated to providing young girls with platforms for continuing their education by offering them scholarships.

Speaking at his wife's funeral in December 2014, Smith said that he knew from the very beginning she was going to be the one for him.

Part of the memorial for Katrina and Tory.

"You are here, no questions, with us in our hearts and minds. You and Tori Johnson have inspired people across the world, and I have felt your presence hundreds of times in the past few days," he told the crowd.

"I feel your amazing life and spirit every time I look at Sasha. I feel your selflessness when Chloe sees me upset, leans over and gives me a smile, comes up and hugs me, asks me if I'm okay and tells me she loves me.

"You made me promise to make your funeral as happy as possible and to move on with life if you ever died."