It was against the Nets – and, specifically, against Deron Williams – that Linsanity began last February, when Lin came off the bench and scored 25 points in just under 36 minutes in a 99-92 win at the Garden on Super Bowl Saturday.

But when Lin looks across the court at Williams Friday night when his Rockets take on the Nets in Brooklyn, he still sees one of the league’s elite point guards, despite the sub-par season that Williams has put together.

“He’s a great, great, point guard,” Lin said. “I know people are kind of on him and saying he’s having an off-year, but, shoot, I’ll take an off-year if it’s whatever he’s doing and how well he’s playing.

“If that’s his off-year, that just tells you how good he really is. Obviously his numbers may be down a little, but I think it’s just a different role, different team, different style, but I think he’s still a top, top point guard in the entire league.”

tbontemps@nypost.com