Manhattan Borough President Scott Stringer sees an opportunity in Comptroller John Liu’s fund-raising scandal, sources said.

The ambitious Democrat’s advisers want to position him as a 2013 candidate for comptroller — either as a primary challenger to Liu or for an open seat if Liu steps down — rather than entering him in the tougher mayoral race.

“He’s a second-tier mayoral candidate but would immediately become a first-tier comptroller candidate. There’s a real feeling that Liu’s got some significant bumps in front of him,” said an adviser from Stringer’s camp.

A Stringer spokesman insisted that the Manhattan Beep is “not involved in this,” and he’s “continuing to put together the operation to run for mayor.”