Pollack -- who won the Oscar for directing "Out of Africa" -- will direct from a script by Danny Strong, an actor best known for playing Doyle McMaster on "Gilmore Girls" and Jonathan Levinson on "Buffy the Vampire Slayer."
"Recount" is an account of the aftermath of the 2000 election that explores the lives of people caught up in the turmoil of the Florida vote recount, The Hollywood Reporter said.
The issue ultimately went to the U.S. Supreme Court, which issued a ruling that gave the Florida election -- and the presidency -- to George W. Bush.
HBO Films President Colin Callender told The Reporter the film will not take sides in the controversy.
"It's a fascinating look at democracy where the rubber meets the road -- a look at the election process like we have never seen it before," he said.
Plans call for the film to premiere in the spring of 2008.