A YEAR ago this week, many in the press trumpeted GM Steve Phillips for his virtue. He said no to Alex Rodriguez and to the alleged “24-plus-one” environment A-Rod would’ve brought to Shea.

Today, Phillips is dripping with hypocrisy. He admits to considering Barry Bonds, but denies this duplicitous accusation.

Phillips should know in the far corner of the Pac Bell clubhouse this past season, Bonds had three lockers, a reclining massage chair and his own TV. He reportedly had his own media relations man, masseur, stretching guy and weight trainer.

Maybe Phillips is right. It’s not “24-plus-one” with Bonds; it’s 24-plus-five.

The Mets aren’t expected to sign Bonds. They will hang back, trying to unload the salaries of Robin Ventura and Todd Zeile first so they can make a belated run at the 37-year-old Bonds.

If Phillips can bring in Bonds’ 73 home runs, then accusations of hypocrisy will be forgotten. But, for the time being, what does the defendant have to say of the charge of hypocrisy?

“Way off,” Phillips said. “I don’t understand it.”

We’ll explain. A year ago, Phillips announced the Mets wouldn’t pursue Rodriguez because of the “24-plus-one” environment his signing would create in the clubhouse.

“The 24-plus-one was about the structure that was being asked for, the environment we had to create for the player to fit into the team,” Phillips said yesterday of A-Rod. “It was setting up an office, setting up a tent. It was treating a player differently than the rest of the team.”

As of yesterday afternoon, he had yet to call Bonds’ agent, Scott Boras, to find out what Bonds wanted. Phillips said he will factor in extra amenities, if they are requested.

“We aren’t dismissing [Bonds] on anything we’ve heard so far,” Phillips said.

Of course, one thing should be made clear here: None of this should matter. Employees are rarely treated the same.

Bonds is the best. He knows it and expects to be treated accordingly.

Bonds would cure the Mets’ offensive problems. They should go after him hard.

Yesterday, Phillips revisited the A-Rod topic trying to justify the difference between Bonds and Rodriguez, even though teammates have despised Bonds despite his skills.

“The issue with Alex wasn’t about his personality,” Phillips said. “You had to set up an office. You had to allow a tent. You had to create an environment to work in that was different than all of the other players on the team.

“With Bonds, the issue is his personality that everybody keeps bringing up, but he is not looking to be treated differently with regards to structure and environment you create for him. I tried to explain that last year. Alex seems like a nice guy to me.”

So a nice guy finished last in Texas. The Mets fell so hard that the ability of a player may be where it is supposed to be. How a player fits in doesn’t seem like a deterrent anymore.

“Talent has to be No. 1 criteria in which you have to make your decision,” Phillips said.

Phillips tried to explain the differences between Bonds and A-Rod to me three times yesterday. Sorry, I guess I just didn’t get it.