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Your move, David.

NBA players and their union exhibited a show of force yesterday in Manhattan and did not cave to David Stern’s ultimatum in rejecting the owners’ latest offer and offering a chance to meet again today before the 5 p.m. deadline. The union indicated a willingness to compromise even more on the revenue split and go down to 50-50.

But that show of force could force Stern into going through with his ultimatum, taking the offer off the table for a worse one and cancelling another two weeks of games.

Stern denied last night he is ready to cancel games through Christmas, as Hunter hinted.

Hunter said there was little talk yesterday about decertification, then added, “What we’re concerned about right now is word we’re getting by way of the underground is the NBA threatening if we don’t reach an agreement by [tonight], they’ll cancel games up until Christmas.’’

Stern, appearing on NBATV, said, “I don’t know under what ground he is looking. We have not made no such plans and have had no such discussions. We need 30 days to start the season from the time we make the agreement.’’

The union’s three-hour meeting attended by 43 players resulted in the Players Association ready to face the consequences of Stern’s deadline.

However, union director Billy Hunter said he will want to meet with Stern and the owners one last time today. Stern said he is willing to accept Hunter’s call, but added he didn’t have a lot of confidence and there wasn’t a lot of wiggle room.

There will have to be for a deal to be made. Hunter said the owners will need to make significant concessions on the luxury-tax issues.

“I think it goes beyond tweaks,’’ Hunter said.

If Stern stands by his word and doesn’t budge, he will execute his ultimatum and take the current offer from the table, which includes a 49-to-51 percent revenue split band.

The proposal in its place reverts to a 47-percent split and hard salary cap so rotten it threatens to cancel the season and push the players into a push for decertification and let the courts handle the dispute. By then, the season could be history.

Union president Derek Fisher said the union is willing to give further on the split from the current 51-percent position.

“Our orders are clear,’’ Fisher said. “The current offer on the table is not one we can accept. Our orders are also clear we are willing to negotiate about a potential compromise. We’re open-minded to compromise in our number, but there are things in the system that is not up for discussion that we have to have.’’

During a press conference, Hunter fanned the flames further, taking a shot at Bobcats owner Michael Jordan, essentially telling him he should sell the club. Jordan has been identified as the biggest of the hard-liners. During the 1998-99 lockout, Jordan shouted at Wizards owner Abe Pollin that if he couldn’t afford owning a club, he should sell.

“I would give him the advice he gave to Abe Pollin,’’ Hunter said.

Hunter was surrounded by 42 players — the executive committee, plus the player reps from each club. The Knicks were represented by two players, Carmelo Anthony and player rep Toney Douglas (in addition to executive committee member Roger Mason Jr.). Anthony left the meeting a half-hour early and didn’t show up at the press conference, perhaps an indication of his frustration. Anthony declined comment when he bolted the hotel.

Asked if yesterday’s meeting gave Hunter any hope they are closer to a deal, Hunter said, “We’re closer as a unit.’’

The united front may not last long. Even executive committee member Keyon Dooling admitted decertifying from the union is possible despite its sloppy, slow process.

“It’s not going to a focal point right now,’’ Dooling said. “As Mr. Hunter has reiterated, all options are on the table. Our primary focus is get a deal done. However, your focus can shift depending on the cards you’re dealt. We have to be flexible in our approach.’’

There are several system issues the players oppose in the latest offer, most related to the severity of the luxury tax. The players view such a severe luxury tax system as a hard cap. Taxpayers would only get a mini-midlevel exception of $2.5M every other year. Taxpayers couldn’t do a sign-and-trade to obtain free agents. And the financial penalties for taxpayers increase dramatically depending on how they pass the threshold.

“We made the move we had to make on the percentage points, it is time they compromise on the system issues,’’ Fisher said.

“It’s not about the 50-50 split, 51-49,’’ Hunter said. “It’s about the system and players’ inability and inflexibility to go to various franchises they may be interested in.’’

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