BEYOND the brutal beating the Indians handed the Yankees yesterday at the Stadium, this was a tale of two lefties with frightening playoff implications for Joe Torre’s club.

The 15-4 loss was Denny Neagle’s first-career appearance against Cleveland. Chuck Finley’s six-innings of one-hit, shutout work represented his 17th lifetime win against the Yankees. That is the most wins against the Yankees for any active pitcher not named Roger Clemens. Retro-Rocket owns 18. The Bombers did not produce a hit against Finley until Ryan Thompson slapped a single to left with one out in the fifth.

For his part, Finley said he is pretty much mystified by his success against the Yankees, but he’s just playing it bleach-blond cool. He knows better than to upset the baseball gods, pulling out the cliché that there are teams you do well against and teams you struggle against. With the wisdom of 15 major-league seasons behind him, he added, “If there is a team you are going to do well against, it might as well be the world champions.”

Might as well, Chuck. Finley became a Cleveland Hessian this season for one reason, to give the Indians a pitcher that could give them the chance of beating the Yankees in October. In his two starts against them this year he owns a 1.42 ERA. You could feel it in the air yesterday that these two teams seem destined to meet again in the playoffs. The Indians own a half- game lead over the A’s for the wild card.

The White Sox have the best record in the American League, but would not face a wild-card team out of their own division, leaving the Indians for the Yankees. If the Yankees finish with the best record in the AL – they are two back of the White Sox in the loss column – Cleveland would be the opponent.

Never forget that since 1996, the Indians are the only team to win a postseason series against Torre’s Yankees. As always, it will come down to pitching and the Yankee staff is better than Cleveland’s, but who knows in a short series?

That’s why Neagle is so vital to the Yanks’ October dreams. There are some things that are difficult to explain, like why would you implore your fans to dance to the mindless Cotton Eye Joe with your team trailing 15-0 in the seventh as the Yankee scoreboard operators did yesterday, and why does Neagle blow so hot and cold? For Neagle, it’s all about location.

He is known for his fun-loving train whistle and on a perfect September day the balls were whistling all around the Stadium after the lefty released them. None whistled louder than Manny Ramirez’ mammoth blast to left in the first that dented the blue facing of the third deck, a two-run shot that got the Indians on their merry way.

Consider that on the 3-0 pitch to Ramirez Neagle was trying to walk the slugger.

“Physically I felt great, but I just couldn’t get the ball where I wanted today,” he said. “On that home run, the ball cut back over the middle of the plate.”

Neagle lasted only 52 pitches, surrendering eight runs on eight hits in 21/3 innings. He struck out one batter, which was one less than home runs surrendered. It was as if the Indians knew what was coming and crushed Neagle’s too high deliveries.

Here’s a number to concern Yankee fans: Since his first two starts in Pinstripes against lightweights Philadelphia and Tampa Bay, when Neagle allowed only two runs over 17 innings, his ERA is a scary 6.43.

As for this being a hint of playoff pitching to come against the Indians by Neagle, Torre noted, “He’s going to have trouble if he doesn’t get the ball down.”

The Indians are a veteran team that figures to present the biggest American League challenge to the Yankees. There will be no Texas Rangers to slaughter this October.

The Indians have a higher team batting average than the Yankees, .286 to .281. The Yankees are second in the AL in pitching with a 4.44 ERA. while the Indians are seventh at 4.94. Cleveland is tops in fielding while the Yankees are a middle-of-the pack eighth – and the Yankees’ fielding could become that much more of a problem in the playoffs, especially if Paul O’Neill’s hip does not improve dramatically. As for yesterday’s right fielder, it was shown that there is no way Jose Canseco (two errors) should patrol that vast green patch during day games.

Put it all together and if the Indians get the pitching, they will be a much more difficult matchup than anyone expects.

“This team,” said catcher Sandy Alomar, who ruined the Yankees’ playoffs in Game 4 of the 1997 division series, “has a lot of heart.”

And one lefty to worry about.