The finalists for the 2004 Eclipse Awards, thoroughbred racing’s year-end championship honors to be presented at the annual Eclipse dinner Jan. 24 at the Beverly Wilshire Hotel in Beverly Hills, were announced yesterday.

There are three finalists in each category, as selected by voters from the Daily Racing Form, National Turf Writers Association and NTRA. The Post’s pick as the likely winner is in caps.

No finalists were named for Horse of the Year, which comes down to a choice of Smarty Jones vs. Ghostzapper.

Two-Year-Old Male: Afleet Alex, DECLAN’S MOON, Wilko

Two-Year-Old Female: Balletto, Runway Model, SWEET CATOMINE

Three-Year-Old Male: Birdstone, Kitten’s Joy, SMARTY JONES

Three-Year-Old Female: ASHADO, Ouija Board, Stellar Jayne

Older Male: GHOSTZAPPER, Pleasantly Perfect, Roses in May

Older Female: AZERI, Sightseek, Storm Flag Flying

Sprinter: Ghostzapper, Pico Central, SPEIGHTSTOWN

Male Turf Horse: Better Talk Now, KITTEN’S JOY, Singletary

Female Turf Horse: Intercontinental, OUIJA BOARD, Ticker Tape

Steeplechase: HIRAPOUR, McDynamo, Preemptive Strike

Owner: Michael Gill, KEN AND SARAH RAMSEY, Stronach Stables

Breeder: ADENA SPRINGS/STRONACH, John Franks, Juddmonte Farms

Trainer: Steve Asmussen, Robert Frankel, TODD PLETCHER

Jockey: Rafael Bejarano, Edgar Prado, JOHN VELAZQUEZ

Apprentice Jockey: PABLO FRAGOSO, Brian Hernandez, Jr., Angel Quinones

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Condolences to family of Joe Durso, a long-time sports writer with the N.Y. Times who passed away Friday at age 80. Durso, who’s enshrined in the writers’ wing of the Baseball Hall of Fame in Cooperstown, concluded his career covering horse racing before retiring in 2001. A war-hero bomber pilot in WWII, Joe was one of the classiest men in this business, but pity the waiter who served him a dinner salad with dressing instead of just oil and lemon.