IN the first day of head- to-head competition between “Oprah” and “Ellen,” Oprah Winfrey ate Ellen DeGeneres’ lunch – and her dinner and tomorrow’s breakfast, too.

In New York, Winfrey had five times the ratings of Ellen – an 8.8 rating to DeGeneres’ 1.4. More than 23 percent of the TVs here were tuned to Oprah’s season opener – devoted to a rollicking cross-country trip with her friend Gayle King.

By comparison, Ellen drew a 4 percent share.

Ch. 4 here moved “Ellen” into the 4 p.m. timeslot opposite Oprah this fall, after losing the rights to “Judge Judy” to Ch. 2.