She might not be a hooker, but Kristin Davis sure has a heart of gold.

The former madam-turned-gubernatorial candidate yesterday issued a statement saying she accepted New York Post columnist John Podhoretz’s apology for calling her a “hooker” in an opinion piece that he wrote about the seven-way governor’s debate this week.

“I never worked as a call girl,” said Davis in a statement accepting the mea culpa. “I approached the escort business strictly as a business.”

She has used her experience in the skin trade as a selling point in her campaign for governor, saying in Monday night’s debate, “The key difference between the MTA and my former escort agency is I operated one set of books and I offered on-time and reliable service.”