If SFX Entertainment owners Bob Sillerman and Howard Tytel buy the Islanders, it will be without Bob Gutkowski.

Gutkowski, the former MSG president who was SFX pointman for NHL commissioner Gary Bettman in recent Isles’ negotiations, said yesterday he is leaving SFX “amicably.”

Gutkowski, who headed SFX’s sports promotional arm, Marquee Group, said he will continue “aggressively pursuing” buying the Isles from Steven Gluckstern and the Milstein brothers. Gutkowski indicated he will head a different investment group, one which he would not divulge.

Meanwhile, Sillerman and Tytel’s pursuit of the Isles will continue.

“Their interest is unchanged by Bob’s leaving,” a source within SFX told The Post. “If they knew for certain there’d be a new building, it would’ve been done already.”

Sillerman and Tytel, whose company owns the Westbury Music Fair, have already made at least two bids. They are intrigued by the possibility of having a new Coliseum with which to compete with the Garden for blockbuster concerts. Sillerman and Tytel have strong Long Island ties. Sillerman owns a home in the Hamptons and Tytel lives on the Island full-time.