Steve Carell is fast becoming Mandate Pictures’ best friend, signing on to star in the comedy “Dogs of Babel” for the production company.

Jamie Linden is adapting the script with Carell, David Heyman, Corey May and Dooma Wendschuh producing through Heyman’s Heyday Films, Carell’s Carousel Productions and Wendschuh’s Sekretagent Productions.

No production start date has been set for the film, as Mandate is currently out to directors.

Pic follows a linguistics professor (Carell) who finds his wife dead, and though police rule her death an accident, he’s not so sure. The only witness is his dog, and in his grief-stricken state, the professor tries to teach the animal to talk.

Mandate prexy Nathan Kahane will exec produce.

Carell has been a favorite at Mandate of late. Besides “Dogs,” Carell is also the frontrunner to take over one of the male leads in “Great Hope Springs,” starring Meryl Streep with David Frankel directing.

Carell was most recently seen in “Dinner for Schmucks” and as a voice actor in “Despicable Me.”

He is repped by WME and Media Four.