Presume it's the American GQ version. I saw this posted on another website. I guess it's been a year since BBM and the OSCARS so they are bringing him back. Here's a link with the FEB cover.
I hope the FEB issue comes out very soon and there is text, not just photographs.
http://www.justjared.com/2007/01/17/jake-gyllenhaal-gq-magazine/Well the "Gay in IRAQ" story highlighted in the corner of the magazine's lower left hand cover might make for a good read. Doesn't sound like it would be a fun experience.