Jim Carrey is negotiating to star with Steve Carell in Burt Wonderstone, the Don Scardino-directed New Line comedy. Carell plays the title character, a Las Vegas magician who breaks with his longtime stage partner and finds himself upstaged by a rival hip street magician who is stealing his thunder. Carrey is coming off Mr. Popper’s Penguins and I Love You, Philip Morris. The film’s produced by Carell’s Carousel banner. Carrey last made The Number 23 with New Line, but he launched his star there with The Mask and Dumb and Dumber.