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ROCK ‘N’ ROLL ‘HEROES’ TAP BOWIE TO OPEN ALL-STAR FUND-RAISER

David Bowie has been chosen to kick off the biggest rock ‘n’ roll party of all time at Madison Square Garden this weekend with a performance of his classic hit “Heroes” at the “Concert for New York.”

The Thin White Duke will set the mood for the all-star tribute and fund-raiser Saturday night for the fallen firefighters, cops and rescue workers of the World Trade Center disaster.

Bowie’s bow will begin an astounding line-up of musicians that include Mick Jagger, Eric Clapton, The Who, Billy Joel, Bon Jovi, Bono, James Taylor, John Mellencamp, Janet Jackson, the Backstreet Boys and Destiny’s Child.

Insiders predict the concert and the double-disc CD from the show that Columbia Records will put out could raise more than $200 million.

Word is that Elton John will debut a tune for New York that will be just as emotional as the version of “Candle in the Wind” he performed at Princess Diana’s funeral.

Michael J. Fox, Adam Sandler, Mike Myers, Jimmy Fallon, Reese Witherspoon, Ryan Phillippe, Jim Carrey, Meg Ryan, Susan Sarandon, David Spade, Julia Stiles, Denis Leary and John Cusack will also be on stage.

Premium tickets are still available through TicketMaster at prices of $2,000 to $10,000.

VH1 will air the five-hour gala at 7 p.m., live without commercials, and flash a toll-free number, 1-888-NYMUSIC, for viewers to pledge donations.