NET NOTES

If the defense was awful without Kenyon Martin against Miami, what do you think it would be against the oh-so-potent Kings? Well, the Nets don’t plan on finding out because Martin insists he’ll play tonight against the best offensive team on the planet.

“I’m going to play,” said Martin, whose sprained left ankle forced him to sit out Sunday’s defeat in Miami, an exercise in non-existent defense. “I told you [Sunday] I was going to play.”

Not that Martin’s presence makes all things better, but he is an all-league-caliber defender. And the Nets are playing the Kings, who are first in scoring (104.4 ppg), assists (26.7 per) and 3-point shooting (.404), while ranking second in overall shooting (.466) and free-throw percentage (.793). As gruesome as that looms to go against, it would be even worse without Martin.

“He still had some discomfort making certain cuts,” said coach Lawrence Frank. “He’s extremely tough; anything he can do to play, he will try to play. We like to be a little more cautious in the sense that, let’s see how he is [today], see if there is any tenderness after practicing.”

* Richard Jefferson did a commercial photo shoot yesterday in support of the North Shore Animal League, of Port Washington, L.I. . . . Martin also had time before the camera doing a cover photo for “Slam” Magazine . . . Jason Kidd rated the league’s best shooters: “Peja Stojakovic, Ray Allen, Michael Redd. Those three, in any order, depending on the day.” And where does he rate himself, he was jokingly asked. “I’m fourth. But I was being modest,” said the .387 shooter . . . Kings’ Bobby Jackson (abdominal strain) is on the injury list.