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The "Legally Blonde" star will be paid a career-high $8 million for the film -- set in the world of professional tennis -- which does not yet have a title or director, but is scheduled to begin shooting in May, Variety said.
Witherspoon will play a 24-year-old former tennis phenom who suffered a breakdown during the U.S. Open and is reduced to working at a tennis camp for the wealthy, the report said.
There, she befriends an Anna Kournikova-like rising star whose looks land her endorsements and celebrity, but whose lack of intensity prevents her from becoming a champion.
Variety said Witherspoon received a $1 million payday for "Legally Blonde" and earned $5 million for the upcoming "Sweet Home Alabama."
She is co-producing a sequel to "Legally Blonde" but hasn't signed on to reprise her role, Variety said. With husband Ryan Phillippe, Witherspoon is to star in the upcoming "The Flying Smiths."