New York’s Finest lost this case of cat and mouse.

Emergency Service Unit cops — responding to a call of a “cat in distress” — found a tabby inside a Bronx building on Sunday and propped open a metal gate so it could slip out.

Onlookers at the East 167th Street building pitched in, attempting to lure the cat outside with an empty can of Friskies cat food.

But the finicky feline was no fool.

The puss carefully reached out a cute white-mitten paw to draw the can closer — then refused to budge after seeing it was empty.

Once the police officers saw that the cat appeared to be OK and had enough space to get out if it wanted, they left the stubborn furball alone.