Warren Beatty and Annette Bening were to celebrate their 23rd anniversary on March 12, but pals said a $108 million divorce may be around the corner!

Warren’s famous sister, Shirley MacLaine, is trying to play matchmaker and bring him closer to Annette, a source claimed to The National ENQUIRER.

“But it may be too little, too late to save the marriage,” said the source, adding that Warren, 77, and Annette, 56, “no longer see eye to eye.”

The couple’s marriage has unraveled in recent years over their transgender son, Stephen Ira, 23 – the oldest of their four children.

Born a female named Kathlyn, he started transitioning at age 14, but it was kept a family secret until the youth declared himself transgender in a 2012 video.

“Stephen Ira’s transition has led to a deep division between them,” said the source.

“It’s killed the marriage.”