FIRST OFF . . .

Steven Spielberg, George Lucas and Akira Kurosawa are collaborating on a film, according to the celebrated Japanese director, who announced plans for his next film, tentatively titled “Dreams,” at a Tokyo press conference Tuesday. The film will be distributed worldwide by Warner Bros. with an assist from Spielberg’s production company, Amblin Entertainment. Kurosawa told reporters no Japanese backers had found the script--described by the director of “Rashomon” and “Ran” as a series of nine stories based on his own life--”interesting enough” to bankroll. Kurosawa added that Spielberg was not financing the film but had helped him find sponsors. Lucas’ part in “Dreams,” according to Kurosawa, is supplying special effects via Lucas’ Industrial Light and Magic Co. Lucas worked with Kurosawa before on his “Kagemusha.” Kurosawa was reluctant to give away details of “Dreams,” which begins shooting next month, but said this of one of the film’s episodes, “Village of the Watermills”: “I once dreamed of entering a Van Gogh painting and meeting the artist. That has now been achieved.