THERE really aren’t any words appropriate enough to de scribe the loss.

So Fox Sports Net’s Max Kellerman – who is set to return to his Fox Sports Net show, “I, Max,” for the first time since his younger brother was murdered three weeks ago – deals as best as he can.

“You take it like you take a 12-step program – one day at a time,” Kellerman told The Post yesterday.

Max said Sam, a 29-year-old actor and sportswriter, would want him to return to work.

“I don’t plan on doing anything differently,” Kellerman said.

At the end of today’s program, Kellerman planned to say something brief about his brother.

On Oct. 17, Sam was found dead in his apartment in Los Angeles. Police have arrested 31-year-old boxer James “The Harlem Hammer” Butler, who had been seeking treatment for manic depression, according to officials.

Butler remains in L.A. County Jail, in lieu of $1.25 million bail.

Sam and Butler were friends.

Yesterday, Max declined to go into detail about the murder investigation.

“The upshot is my brother is not here,” the 30-year-old Kellerman said. “That is all I care about.

“He was my best friend,” Max said. “He was the person I liked the most in the world. He was the smartest and most talented person I knew. Really, think about each one of those categories in your life then imagine that it is one person. That’s what he was.”