Reggie Jackson views the new Boss in the same light as a hotshot prospect who is replacing a Hall of Fame player.

In other words, there’s no comparing Hank Steinbrenner to his father, George, just yet.

“[Hank] was around his dad long enough to understand what winning means,” Jackson said after throwing out last night’s ceremonial first pitch at the Stadium. “They’ll strive for the same outcome, but there are pretty big shoes to fill from George to Hank.”

But Jackson has little doubt that Hank will bring the same fiery personality to the Yankees as the elder Steinbrenner.

“Hank is still settling,” Jackson said. “Once he settles, you’ll have to duck into the hallways once and a while.”

Jackson repeated a familiar refrain, that George Steinbrenner deserves enshrinement in Cooperstown for his contributions to baseball. With that vote in the hands of the Veterans Committee, Jackson hopes the day comes sooner rather than later for the 77-year-old.

Jackson, a special adviser to the Yankees, compared his link with Steinbrenner to the Red Auerbach-Bill Russell dynamic with the Celtics or Joe Montana and Eddie DeBartolo with the 49ers.

“I’m proud I’m connected to George Steinbrenner,” Jackson said.

Last night, Mr. October had one of his last great Yankee Stadium moments, tossing out the first pitch while flanked by Yogi Berra. The next time Jackson performs the honorary duty it might be across the street at the new stadium.

It wasn’t hitting three homers in a World Series game or having his No. 44 retired or a plaque in his honor unveiled in Monument Park, but Jackson considered last night special. The best part, he said, was having Berra at his side.

“[Berra] is the greatest living Yankee,” Jackson said. “You can fight over whether it’s him or Whitey [Ford]. But I thought it would be very special for me to have Yogi come along, and if Whitey were here, he would have been along.

“If Donnie [Mattingly] were here, I would have asked him to come, too, and Goose [Gossage], too, if he were here.”