THAT hot-to-trot Paris Hilton hamburger commercial is now making beautiful music.

The TV ad of soapy, bikini-clad Paris slurping a burger and undulating to the soundtrack of Cole Porter’s classic “I Love Paris” has spawned a CD.

Indie rocker Eleni Mandell, who sang the song for the ad, is releasing a full-length version early next month, her record company, HUM Music, said yesterday.

“Bottom line is that it’s a good commercial,” Mandell says. “The fact that people are responding to the music is a wonderful surprise.”

As is usual with this kind of sudden fame, Mandell has been working for years and has recorded five albums already. The song will be available only on iTunes, the company says.