Megyn Kelly tore into the credibility of the two men who accused Michael Jackson of sexually abusing them as children in HBO’s “Leaving Neverland” — saying the documentary glossed over glaring inconsistencies in their stories as renewed fascination with the King of Pop reignites debate over his legacy.

The SiriusXM host said Tuesday that she took a “deep dive” into the allegations against Jackson years ago and came away convinced there were “massive credibility problems” with at least the two accusers spotlighted in the Emmy-winning 2019 documentary, Wade Robson and James Safechuck.

“Maybe they’re telling the truth, but they have massive credibility problems, especially the main guy,” Kelly said during a discussion with famed defense attorney Mark Geragos as buzz surrounding the “Michael” biopic puts Jackson back at the center of public attention.

Her remarks came as she blasted what she described as a one-sided presentation in “Leaving Neverland,” accusing filmmaker Dan Reed and Oprah Winfrey of failing to challenge the accusers with difficult questions.

Kelly said she spent months independently reviewing allegations against Jackson while off the air between jobs, comparing her research into the Jackson claims with a separate review she conducted into allegations against Woody Allen.

Unlike in Allen’s case — in which Kelly said she did not believe the filmmaker abused his adopted daughter Dylan Farrow — the commentator stopped short of fully exonerating Jackson.

“Michael Jackson, I wouldn’t go there,” Kelly said.

“However, I do see serious credibility problems with at least the two men who were featured in ‘Leaving Neverland.’”

The comments touch on one of pop culture’s most polarizing debates nearly seven years after “Leaving Neverland” reignited allegations that Jackson sexually abused boys over decades.

Robson and Safechuck alleged in the documentary that Jackson groomed and sexually abused them as children, claims that Jackson’s estate has repeatedly denied.

Robson, an Australian-born choreographer who testified in Jackson’s defense during the singer’s 2005 criminal trial, reversed course in 2013 and later alleged Jackson manipulated and “brainwashed” him into denying the abuse for years.

He has claimed the abuse began when he was around 7 years old and continued until he was 14.

Jackson’s estate and defenders have long argued that Robson’s credibility was undermined by his years of sworn denials and public praise of the singer, including testimony under oath that Jackson had “absolutely not” molested him.

The documentary nevertheless reshaped public perceptions of Jackson after its 2019 release and prompted intense backlash against the singer’s catalog, radio play and business partnerships.

Jackson’s estate blasted the film as “tabloid character assassination” and later sued HBO, alleging the network violated a decades-old non-disparagement clause.

Jonathan P. Steinsapir, an attorney for the Michael Jackson Estate, praised Kelly for what he described as her thorough review of the allegations against Michael Jackson.

Steinsapir told The Post that “any sensible person” who takes a “deep dive” into allegations made by Robson and Safechuck “will reach the same conclusions as her.”

He also criticized media coverage surrounding “Leaving Neverland,” arguing that too many outlets “blindly accept[ed]” the accusers’ claims while ignoring what he described as contradictory facts — including that both men are seeking “hundreds of millions of dollars” in court based on their allegations.

Steinsapir added that more people are now scrutinizing the accusations closely and “inevitably reach the same conclusion” as Kelly.

The Post has sought comment from Robson and Safechuck.