By MARC BERMAN

Usually when a goaltending is whistled, my initial reaction is the referee blew it, that the block looked clean. Three out of four times, I see the replay and I’m wrong. Last night was just the opposite. As Orlando’s Dwight Howard leapt high toward the Garden ceiling and swatted Stephon Marbury’s floater, it was clear from my baseline seat right by the basket the ball had started to drop. I waited and waited and waited for a whistle. You could almost see Howard stop play for a second, thinking there would be a whistle. There was no whistle and maybe no more Knick season.

The goaltendng non-call cost the Knicks the game, plain and simple. They could have made up for their lousy free-throw shooting. Maybe this was finally the makeup for that Andrew Bogut phantom foul on Channing Frye and perception the league wants the Knicks in. And one more thought: Howard, an All-Star, makes a block that the officials have to think about. Eddy Curry, non-All-Star, doesn’t come close to making that block.

The Knicks are still mathematically alive, but they are two full games out of the eighth seed with 12 to play and a rough road ahead with Cleveland, and the two-game trip to Dallas and Oklahoma City.

Their confidence is starting to erode and Isiah Thomas has had enough of Stevie Franchise. Thomas, with his new contract, is even starting to rip his players, throwing Robinson under the bus as Isiah blamed him for two defensive miscues on Jameer Nelson’s two late 3s. (Actually, Robinson was to blame for just one of them).

Francis was obviously upset playing just 12 minutes last night, especially when they needed veteran savvy on the floor. Nate Robinson provided none. Isiah likely held a grudge that Francis complained in Cleveland after playing just 20 minutes. Shame on Isiah, who should have had Franchise in the game down the stretch.

Soon, the only thing left that will matter is showcasing rookie Randolph Morris.