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Mark Philippoussis said he wasn’t offended yesterday when his opponent, unranked Janko Tipsarevic, did a celebratory handstand in the middle of Louis Armstrong Stadium midway through their match. In response to the on-court gymnastics, the big Aussie mockingly bounced a tennis ball on his racket on the opposite baseline.

“I was just showing that I have some tricks, too,” Philippoussis said.

Philippoussis’ best trick in dispatching Tipsarevic, 6-2, 7-6 (4), 6-4 was his ability to turn his game on in the third set – after falling behind three games to none – as effortlessly as flipping a switch. Following four tiebreaks in the second set, Philippoussis, the No. 20 seed, sailed into the second round by winning six of the final seven games of the match.

The hard-serving Aussie blew 20 aces past his flamboyant opponent yesterday, but if he had to do it all over again, Philippoussis said he would rather be a professional surfer instead of a tennis player. Apparently, there is less pressure hanging 10 than there is blasting backhands.

“I could definitely see it. When I have kids one day, I’m definitely going to get them to surf,” Philippoussis said. “I’m not going to stick a tennis racket in their hand, no way. They’re doing something else.”

Perhaps he’ll enroll them in gymnastics class, too.

* No. 5 seed Amelie Mauresmo took about an hour yesterday to put away unranked Stephanie Cohen-Aloro in a 6-2, 6-2 win and has a serious shot at winning the women’s side of the tournament even as she makes her return from a neck/back sprain.

“I’m feeling more and more competitive out there,” Mauresmo said. “No more problems with the back or whatever. So far, so good.”

* No. 9 seed, the leggy Daniela Hantuchova, advanced to the third round with yesterday.