NEWLY reunited Simon & Garfunkel will perform on tomorrow’s “Late Show with David Letterman” (11:35 p.m./Ch. 2).

Paul Simon and Art Garfunkel announced Tuesday that they will tour together for the first time in 10 years after an often-bitter off-stage relationship.

Their Letterman appearance will be their first televised performance since reuniting for last February’s Grammy Awards (which, coincidentally, aired on CBS).

Simon & Garfunkel’s “Old Friends” tour kicks off next month in Michigan.