The film, 'Naked Ambition', has been helmed by renowned director Chris Palmer and features an adult movie director whose real ambition is to make ads.
His obsession sees him incorporate iconic advertising references, techniques and slogans into his adult films, such as Heineken's "refreshes the parts others can't reach", John Smith's "'ave it" and Peperami's "it's a bit of an animal".
Entries will be judged by the Saatchi & Saatchi Worldwide creative board and will take place in Cannes this year on 21 June. Last year, 17 directors made the cut.
Notable directors who have appeared in past Showcases include Fredrik Bond, Chris Cunningham, Nicolai Fuglsig, Jonathan Glazer and Michel Gondry.
The Saatchi & Saatchi New Directors' Showcase started in 1991.