Seth Gordon is in negotiations to direct Dwayne Johnson in Paramount’s bigscreen adaptation of the TV series “Baywatch.”

Johnson is attached to star and will produce along with his partner Dany Garcia through their Seven Bucks Productions banner along with Montecito Pictures producing along with Beau Flynn.

Michael Berk, Douglas Schwartz, Greg Bonnan will exec produce.

While plot details are currently vague, sources close to the project have said the studio wants to go the comedic route for the project.

Paramount has been trying to get the right ingredients in place in order to move forward with the film, and Gordon is the sort of director the studio has been looking to over the years. Gordon’s hit vulgar comedies like “Horrible Bosses” and “Identity Theft” have made him a popular director at the studios amid moviegoers’ craving for R-rated comedies. Paramount would hope for similar results.

Damian Shannon & Mark Swift wrote the latest draft of the script.

Gordon had been attached to Sony’s “Uncharted” but recently left the project. He is repped by WME, Brillstein Entertainment and Sloane Offer.