Meet Mel Gibson: actor, director – and now the $395 million man.

Make that $395 million and counting.

Now that the smoke has cleared and the controversy has subsided, that’s the staggering amount of money Gibson is believed to be personally taking home from his epic biblical drama, “The Passion of the Christ.”

Released nine months ago, the flick, which Gibson produced and directed, has conquered the box office, shattered video sales records and is now raking it in on pay-per-view TV.

“It’s still the all-time highest grosser of a film not released in the summer or holiday seasons,” said Tim Briody, an analyst with Box Office Prophets, which tracks ticket sales.

Gibson’s windfall is also one of the biggest jackpots for any one moviemaker – dwarfed, perhaps, only by George Lucas and his “Star Wars” franchise.

When Gibson found himself unable to get major studios interested in “Passion,” he sank about $30 million of his own money – and only his own money – into it.

As the production was completed, rumors began circulating that the film was unbearably violent and, worse, anti-Semitic. Strangely, that buzz translated into millions of dollars in free publicity for Gibson.

Next, he hired the indie distributor Newmarket Films, and cut deals with individual theaters to screen the movie.

So far, “Passion” has grossed close to $425 million in domestic box office, with Newmarket taking in 45 percent of that, about $180 million. Subtracted from that is $30 million spent on marketing costs, leaving $150 million.

Newmarket then took a 10 percent share of that, leaving Gibson with a pure profit of about $135 million.

Overseas distribution added another $70 million to the actor’s bank account.

This fall, “The Passion” hit video stores and, while Gibson’s company, Icon Productions, has not disclosed its video deal, industry sources believe he may take as much as 60 percent of the gross from the DVD.

The disc sold 4.1 million copies in the first day of release, says Fox Home Entertainment. And with projections of $350 million for the DVD alone, that brings another $210 to Gibson.

And that doesn’t include pay-per-view earnings, or the soundtrack and tie-in books, which are also doing well, and stand to make Gibson another $10 million or more.

“Gibson has created, distributed and sold the movie he wanted to make, and that is not an easy achievement anywhere,” said Scott Holleran, an analyst with Box Office Mojo.

In fact, “Passion” is the biggest R-rated box-office hit of all time in North America, its lifetime gross surpassing “The Matrix Reloaded” by $89 million. But despite its success, there’s a good chance “The Passion” could go home empty-handed at Oscar time.

That’s because Academy voters are turned off by the movie’s extreme take on the last hours of Christ, analysts say.

BOX-OFFICE BLE$$ING

* Mel Gibson spends $30 million on movie

* Domestic gross hits $400 million

* Distributor collects $180 million.

* Gibson makes $135 million in pure profit. Overseas gross brings $210 million gross.

* With similar deal, Gibson nets another $70 million.

* Sales of the DVD projected at $350 million.

* That will brings Mel another $210 million.

* Pay-per-view and soundtrack earn $10 million.

* $135 million + $70 million + $210 million + $10 million = an estimated $425 million.

TOP 5 GROSSING FLICKS OF ALL TIME

1) Titanic – $1.8 billion

2) The Lord of the Rings: The Return of the King – $1.1 billion

3) Harry Potter and the Sorcerers Stone – $976 million

4) The Lord of the Rings: The Two Towers – $926 million

5) Star Wars: Episode I – The Phantom Menace – $924 million

* Figures are total worldwide grosses