COMEDY Central cut-up John Stewart wasn't kidding when he said on "Saturday Night Live" last week that he's interested in a gig on network television.

Before ABC began negotiating with David Letterman to jump ship, execs at the Disney-owned network made overtures to "The Daily Show"-host Stewart about hosting a late-night talk show in the time period held by Ted Koppel's "Nightline," according to sources close to the situation.

Stewart - whose contract to host Comedy Central's "Daily Show" ends in January - currently earns more than $2 million a year.

News that Stewart was also approached by ABC adds fuel to reports that the network has been trying to replace its current late night lineup of "Nightline" and "Politically Incorrect" for some time.

Whether Stewart has moved up to the top of ABC's shopping list was unclear yesterday.

Since Monday, when Letterman agreed to stay at CBS, high level execs at ABC and its parent Disney have been trying to repair the damage to its relationship with Koppel.

There was no credible evidence yesterday that ABC has spoken with Stewart or his representatives since Letterman agreed to stay at CBS.

However an ABC spokeswoman would not confirm or deny that the network had spoken to Stewart before then.

Reps for Stewart declined to comment yesterday.

"Jon was a star before he got to Comedy Central and I think he's a bigger star now," Comedy Central spokesman Tony Fox said.

"As human beings we recognize that there are certain things that motivate people and I think being happy in your job is one of them. At ‘The Daily Show' he has an enormous amount of freedom, editorial control and flexibility to do other things like movies and hosting the Grammys," Fox said.

Stewart, who hosted last week's "Saturday Night Live," made jokes about the scramble for Letterman and his rumored candidacy to replace Dave if he left CBS.

"I would do anything," Stewart cracked during his monologue noting he'd take Letterman's, Jay Leno's or Conan O'Brien's jobs.

"Willard Scott, you tired of waving at old people? I'll take that.

"I work on basic cable, do you understand what I'm saying?

"I'd like to get some of those spoiled rich guys over to my neck of the woods where you still have to pay for your own sodas," Stewart said.

Letterman's new deal reportedly pays him about $31.5 million a year, while Jay Leno reportedly is paid about $17 million.

Friends of Stewart say that while he would likely jump at the chance to host a show in the "Nightline" time slot, Letterman is a personal hero and would have second thoughts about competing against him or Leno.

"But how could he not say ‘yes' if he was offered an 11:30 p.m. network talk show and the terms were right," a friend said.