Spoofmeisters Jim Abrahams and Pat Proft have set up "Balls of Courage" at Universal Pictures. The two will write the screenplay, which Abrahams will direct.

Exact details are being kept under wraps, but the comedy will tackle various genres of film, particularly those of the high-testosterone action genre.

Abrahams, Proft, Mike Macari and Neal Edelstein are producing "Balls."

Overseeing for the studio are vice chairman of worldwide production Scott Stuber and vp production Damien Saccani.

Abrahams and Proft come with established comedy credentials. Abrahams directed, wrote and produced the comedy classic "Airplane!" with David and Jerry Zucker. The trio also were behind "Top Secret!" and helmed "Ruthless People." Abrahams directed "Hot Shots!" and was one of the writers and producers of the "Naked Gun" movies.

Proft first crossed professional paths with Abrahams while working on CBS' short-lived 1982 "Police Squad!" series, on which the "Naked Gun" films were based. He also was a writer on all three "Naked Gun" movies and the two "Hot Shots!" films. His long list of comedy credits also includes six "Police Academy" movies, "Scary Movie 3" and the upcoming "Scary Movie 4."

MacariEdelstein is producing "The Ring 2." The company also has "No Place Like Home" set up at New Line and "The Invisible" set up at Spyglass.

Abrahams is repped by ICM and attorney Cliff Gilbert-Lurie. Proft is repped by Paradigm.

Liza Foreman contributed to this report.