Jay Leno is expected to take a low-key approach to tonight’s finale of “The Jay Leno Show,” which is ending after five disastrous months on the air.

Leno will reclaim his “Tonight Show” throne March 1, replacing his short-lived successor, Conan O’Brien, who left NBC.

Tonight’s “Jay Leno Show” (10 p.m./Ch.4) will feature guests Ashton Kutcher, Gabourey Sidibe (“Precious”) and Bob Costas, who’ll participate in the show’s “ten@ten” segment.

Insiders say Leno will feature a “look back” segment at his show’s brief run, but isn’t planning anything special to mark the end of the infamous programming blunder.

And, really, who can blame him?