The filmmaker has written a new screenplay called The Butler, about black staffer Eugene Allen who served in the White House for 34 years, waiting on eight different presidents from 1952.
Mila Kunis has already been linked to the project - as Jackie Kennedy, the widow of assassinated US leader John F. Kennedy - and now The Last King of Scotland star Whitaker has been tipped to take the title role.
Winfrey, who won critical acclaim for her turn in Steven Spielberg's The Color Purple in 1985, is in negotiations to play Whitaker's onscreen wife.
Daniels is lining up an all-star cast for the film - Hugh Jackman and Liam Neeson are also said to be interested in playing real-life figures, according to The Hollywood Reporter.
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