Oscar winner Jean Dujardin will star in the pilot which will also marks the TV directorial debut for Besson, reported Variety.
ABC had recently acquired rights for James Patterson's "The French Detective", which follows detective Luc Moncrief, who moves to the US and joins the New York Police Department.
Dujardin, who is also making his TV debut in the US, will play the role of Moncrief in the pilot.
The project is being developed and executive produced by Bill Collage, Jonathan Collier and Adam Cooper.
Besson, Patterson, Leopoldo Gout and Bill Robinson are also executive producing.