After the success of Taare Zameen Par, actors and filmmakers are increasingly getting into the children's market, with the child as an audience being looked on as a viable and lucrative market. The latest to join the bandwagon is none other than Shah Rukh Khan.

Shah Rukh is all set to make a children's film, replete with state-of-the-art-visual effects at a whopping cost of Rs 98 crore. The actor, who mentioned this big-budget film in passing at the ongoing 58th Berlin International Film Festival, is in the process of hiring noted Hollywood technicians for the job. The plot of the film is essentially about a bunch of kids who yearn for adventure and subsequently wish for evil things. The conflict arises when a string of evil incidents unfold in their lives. While Shah Rukh will supervise the entire production of the yet untitled film, Anubhav Sinha, whose last film was the unforgettable Cash, will direct the venture. According to reports, SRK will also star in the film, however he is yet to determine his role. Currently, the actor is in talks with painter and visual effects artist Charles Darby, who is the mastermind behind The Matrix and the recent Harry Potter films. Knowing SRK, it is bound to have the best visual effects.