Steve Carell is looking to make magic and is in negotiations with New Line to topline comedy “Burt Wonderstone.”

Project’s been in development at New Line since 2006 when it bought Chad Kultgen’s spec, then titled “Burt Dickenson: The Most Powerful Magician on Planet Earth.”

“Burt” is set in the world of rival Las Vegas magicians in which one member of a successful two-man team dies in a stunt. The surviving member must then find a way to rediscover his love for magic.

The writing team of John Francis Daley and Jonathan Goldstein penned the most recent draft.

Carell has set up several projects at Warner Bros. through his Warner-based Carousel Prods., including a Civil War comedy with Ed Helm and a remake of Argentinian comedy “A Boyfriend for My Wife.” and marital laffer “Crazy, Stupid Love,” directed by Glenn Ficarra and John Requa and opening April 22.

This year, Carell starred in “Date Night” and “Dinner for Shmucks” and voiced the lead in “Despicable Me.”

Carell’s represented by WME.