WE DON’T care whom the other stations and satellite networks throw at them. When it comes to colossal gall, unmitigated hypocrisy and pure, unrefined arrogance, they’ll never top our boys, Mike Francesa and Chris Russo. Never!

Friday, they continued to bash Joe Buck for bashing Randy Moss’s scatological public pantomime, claiming that because Buck works for Fox and Fox has so many low-brow shows, Buck’s high-brow opinion is worthless.

OK. But if that’s the standard Francesa and Russo hold Buck to, they should have no problem adhering to it themselves. Thus, how can Francesa and Russo criticize anyone or anything as long as lowest-roader Sid Rosenberg and his puppeteer, Don Imus, are also heard over WFAN?

There is, after all, nothing heard or seen on Fox that comes even close to the untreated sewage that regularly and systemically flows from Rosenberg’s mouth and into a WFAN microphone. And Rosenberg operates with Boss Imus’s approval and encouragement.

The mere suggestion that Buck should be held accountable for Fox’s entertainment division, that Buck should subjugate his opinion or express one that’s more reflective of other Fox shows, is beyond absurd. If Russo and Francesa are going to shackle Buck to Fox’s “Who’s Your Daddy?” then they should shoulder Rosenberg.

And, given that WFAN is owned by Viacom, which also owns CBS and MTV, let’s hold Francesa and Russo accountable for last season’s CBS/MTV sleazed-up Super Bowl halftime show.

Or is it that because Russo and Francesa don’t like Buck – they’ve made that clear even prior to the Moss episode – that they’ll reach for reasons to condemn him? For years they’ve demonstrated such selective, inventive sell-fulfillment.

But here’s the kicker: Friday, during the show in which Francesa and Russo attacked Buck’s opinion as worthless because he works for Fox, their producer was on the phone to Fox Sports, looking for Fox Sports guests. Again.

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Early in Saturday’s Jets-Steelers game, CBS presented a package showing the Steelers to be virtually invincible at home. Later, CBS presented a show-and-tell about how the Steelers have trouble winning playoff games at home . . . There are always plenty of starved-for-attention drunken fools at NFL games. But because Jets-Steelers was directed by CBS vet Bob Fishman, who chooses not to reward or inspire such “fans,” you didn’t see any. Fishman telecasts are distinguishable that way.

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Pity that one of the most compelling sports shows of every year – NBC’s smartly edited 90-minute agony/ecstasy look at the PGA’s annual qualifying school (six rounds, 35 out of 170 won cards for this season) – is always thrown on against a big, live event (Jets-Steelers). How ’bout a mulligan? . . . Russo, Saturday, previewed Jets-Steelers by flatly dismissing Jerome Bettis as a virtual non-entity who wouldn’t be worth more than “80 yards.” . . . Saturday on FSNY, after UMass-GWU (an A-10 Network production), the “Bridgestone Tire Drive of the Game” was a clip of a top-of-the-key jumper.

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Time for Fox to update its promos. During Rams-Falcons, Dick Stockton promoted the halftime show with, ” . . . and the Fox sports ticker has up to-the-second scores.” That’s right, up-to-the-second scores at halftime of the only game being played . . . These interactive Internet questions grow more desperately ridiculous. In its pre-game, Saturday, CBS asked which of the remaining four AFC teams would be in the Super Bowl. Who cares what anyone thinks? It’s football, not an election . . . A reminder to those who would publicly suggest that John Abraham was healthy enough to have played on Saturday: In 1980, Astros’ star pitcher J.R. Richard was widely and openly believed to be exaggerating or fabricating an illness that kept him out. Days later, at age 30, he had a massive stroke.

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Jets sure worked hard to set up 40-plus yard field goal tries in cold weather . . . Someone on CBS yesterday – Phil Simms, Dan Marino – might’ve mentioned that the main reason the Pats were able to “steal” Corey Dillon from the Bengals is that he was, starting as a rookie, a selfish pain in the fanny . . . Gotta give credit to the Pats for not raising Gillette Stadium parking fees during the playoffs. The cost was the same yesterday as it is during the regular season: $35 per car . . . Just once we’d like to see a guy bang his chest, then point skyward – or, better yet, downward – after fumbling.