TAMPA – The possibility of Carl Pavano starting the season on the disabled list isn’t all that alarming.

However, because he figures prominently in the Yankees’ questionable rotation, the back problem he is battling will be significant in determining how strong the team’s staff will be.

And for all the muscles they flex with their lineup, pitching will determine what kind of season the Yankees have.

“I am not banking on Opening Day,” Joe Torre said yesterday following a Legends Field workout.

“Again, it’s more of a need of what you have to do before you start the season and the fact that we have a ton of off days [early]. You only need four [starters] and at times only three if you wanted to give everybody the four days’ rest. There is no rush to have him ready for Opening Day.”

All of that is true. However, the Yankees dumped $40 million across four years on Pavano following the 2004 season, believing he would be a front-end starter.

For their first $10 million, the Yankees got 17 games, a 4-6 record and a 4.77 ERA due to a shoulder injury that surfaced when he tried to ignore a similar back problem last spring.

Earlier this month, the back acted up again and L.A. back guru Dr. Robert Watkins suggested a strength program that has kept Pavano from throwing off a mound this spring. Instead, he has been working off flat ground.

If all goes well, he could be on a mound later this week.

Despite the slow start, Torre still figures Pavano will play a big part for the Yankees, who have age concerns (Randy Johnson and Mike Mussina) and health concerns (Mussina, Jaret Wright and Chien-Ming Wang) in the rotation.

“I think he is major for us,” Torre said when asked how important the 30-year-old right-hander with a 61-64 career record is to the Yankees’ chances of success.

“The reason I say that is his youth, where he can take on a good portion of the workload. He was our No. 1 priority as far as free agent signings and he never got into a groove of any kind [last year], he just never got there. But I think he is major for us.”

But when will Pavano be able to pitch?

GM Brian Cashman said yesterday he isn’t concerned, because Pavano is working through the Watkins program and wasn’t going to be the Opening Day starter, an honor that belongs to Johnson.

“He could be,” Cashman said when asked if Pavano was a DL candidate. “We don’t need a fifth starter until [April 15 in Minnesota].”

Prior to the opening of camp, Pavano said he was eager to start washing away last year’s dismal season.

Then the back barked and Pavano was fielding injury questions again. However, he says he learned a valuable lesson last season, when he didn’t admit his back was a problem.

“After what I went through last year it’s not hard at all,” Pavano said when asked how difficult it has been to get on the mound.

“As much as I want to get up there, I want to build on things instead of treading water like I felt last year.”