By MARC BERMAN

SAN FRANCISCO – Jeff Van Gundy won’t be getting a Valentine’s Day card from Mike D’Antoni.

D’Antoni was bent out of shape by criticism leveled by the former Knicks coach on David Lee during yesterday’s ABC broadcast. VG ripped Lee for his comments following their 0-3 “Dream Week.” Lee said after the Boston loss it was “the best 0-3 week I’ve ever had.”

Van Gundy said Lee’s remark should make management cringe as it’s an acceptance of losing. “And he’s had plenty of them,” Van Gundy cracked Sunday, referring to the Knicks’ awful records since Lee got drafted.

“Does it mean he doesn’t care,” D’Antoni said at a San Francisco health club after practice today. “Is he happy to lose? I don’t think that for a second. You got a guy with 37 double-doubles and competes hard every night and you say he doesn’t care?”

“You get blown out by 30 and not hustling and say something like that, (it’s) OK. But you got to look at his body of work and say he cares. Maybe he doesn’t moan or groan. I think he should marvel at all the effort he puts into it. He’s an undersized center getting 37 double-doubles. That’s pretty good. To criticize what he says off the floor, well, look at his play.”

As Knicks fans recall, Van Gundy earned the nickname Van Grumpy for his dour demeanor even after victories. VG wants every player to slit his wrist after a defeat. D’Antoni’s upbeat style is obviously the polar opposite.

Which style works better? They both can work. But you can make the case Phoenix had much more success than VG’s Rockets with almost similar talent.

If you were starting a franchise and had two coaches to pick from, would you take Mike or Jeff?

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D’Antoni talked so much in preseason and early in the regular season about Chris Duhon’s intangibles and doing stuff to win games that doesn’t show up on the boxscore. D’Antoni used that line in explaining why he felt the Knicks were better off with Duhon than Stephon Marbury. Yet in the most important “intangible” statistic, Duhon is last on the team. Duhon’s plus-minus rating is a team-worst, minus-169. D’Antoni was speechless when that stat was brought up. D’Antoni probably was too busy thinking what type of flowers he was getting Duhon Feb. 14th…After American Airlines’ lack of competence, human decency and customer service prevented me from getting to Portland Saturday, it was a pleasure to ride Horizon Air, a small, Pacific Northwest outfit this morning. Horizon has friendly flight attendants, serves funk sodas such as diet green apple, and snacks such as pomegranate, yogurt raisin mix. We wish you’d come East. (Some airlines are charging for water and coffee now on the flights)…Yes, D’Antoni admitted his mistake about not fouling in Portland in a stunning confession that will be in tomorrow’s newspaper and online.