It is official… they have run out of ideas.

Variety reports that Paramount Pictures has entered talks with comedy scribes Alec Berg and David Mandel (‘Seinfeld,’ ‘Curb Your Enthusiasm,’ ‘Eurotrip’) to develop ‘Dog Tease,’ a comedy feature based on the YouTube hit ‘Ultimate Dog Tease.’

Created by Andrew Grantham, ‘Ultimate Dog Tease’ features a talking dog that is verbally tortured by an off-camera voice discussing how much he enjoyed eating meat and giving bacon to the cat. Grantham supplied the voiceovers for a video submitted to him by the owners of the dog. The video was the second most-viewed video of 2011, and has received more than 93 million views since debuting on the social media site.

Paramount’s is developing the project through its Insurge Pictures label, which produced the low-budget hit ‘The Devil Inside.’