So who WILL win, Ivan?

“If it goes the way I think it will go, in terms of atmosphere and a good match, the winner, in my mind, will be tennis,” he said. “How’s that for avoiding the question?”

The current edition of Madison Square Garden opened in 1968, and has hosted Sinatra, Ali-Frazier, and Knicks and Rangers championship teams.

But it’s been a dozen years since a men’s tennis match was played there.

That could be why MSG told the Federer-Sampras promoter, Jerry Solomon, it would be pleased if 2,500 tickets were bought during the first three days of sales in January. Instead, more than 8,000 were gone within 72 hours, Solomon said, and the whole thing effectively was sold out in three weeks.

“There’s just a tremendous interest in these two guys. Pete retired after winning the U.S. Open and then sort of wasn’t around anymore. Roger has not been, until recently, all that high-profile in America,” said Solomon, who worked to promote a tennis event at the Garden at the start of his career in the 1970s. “So I think there’s just a real fascination with these two guys, who are not only great champions but great people and great ambassadors for the sport. They don’t get in trouble. They’re not throwing rackets. They’re really world-class guys, in addition to being world-class tennis players.”

He hopes it’s enough of a success that it sets the stage for an annual tennis evening at the site.

McEnroe, slated to be on hand Monday for a prematch tribute to his Davis Cup-winning team, agrees the sport benefits from this type of showcase event.

“The buzz in New York is pretty big. It’s a great idea. They’re giving the people what they want,” he said. “Quite honestly, tennis needs more of this kind of thing. We’re a little behind the ball when it comes to things like this, unique kinds of things. With all the personalities that tennis has, whether it’s current players or former players, it proves that there’s a market for that.”

Federer, 26, and Sampras, 36, faced each other three times in Asia in November, and by all accounts wound up as friends and mutual admirers. Federer took the first match 6-4, 6-3 in Seoul, and the second 7-6 (6), 7-6 (5) in Kuala Lumpur, while Sampras claimed the third 7-6 (8), 6-4 in Macau.

Federer came away impressed, saying Sampras’ volleys would match up with the best on tour these days and acknowledging that Sampras’ serve still stings.

“You can wake him up at 2 in the morning,” Federer said, “and he’ll hit a monster serve.”

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