ABC execs are scratching their heads trying to figure out why “Alias” has yet to become a ratings smash.

The show, an award winning spy-drama adored by critics and a small fan base by network TV standards, is credited with putting the final nail in the coffin of Fox’s “X-Files” last year but has never become a major player in prime time.

“We have to make the show more receptive to non-viewers,” ABC chairman Loyd Braun told reporters yesterday. “There is a feeling among people who have not watched the show, that it’s tough to break in.

“The episodes are still a little too confusing,” said Braun about viewers who may be joining the show half way into the second season.