Carmelo Anthony isn’t the only one torn. Knicks coach Jeff Hornacek said he’s still aiming to make the playoffs, but made his first pitch that breaking up the team with an eye on a rebuild makes sense, too.

It’s unusual for a head coach to cite the merits of making moves to tank a season, but Hornacek is on a three-year deal and always has been known as a devoted employee.

The Knicks, still in the race at just 1 1/2 games out of the eighth seed, host the moribund Lakers on Monday in continuing a crucial five-game homestand.

“We’re all competitors and we all want to get there,’’ Hornacek said Sunday. “[But] we have to understand we have to try to develop something for the long term. If we’re just skipping steps just to get in the playoffs, that would be great for this year, then what do you do next year? We want to try to combine those two.”

Keeping the Knicks a playoff contender while getting younger in trading Anthony probably isn’t doable. Anthony is still one of the best scorers in the league, and that shouldn’t be taken for granted.

“If we’re looking at just trying to make the playoffs, I would say we have a team if we all stay healthy we have a shot at it,’’ Hornacek said. “As far as a rebuild, I haven’t talked about that. We’re trying to get that system in and working, gotten better the last couple of weeks, we’re trying to build on that. If it ends up being a rebuild, we’ll work on that. If it’s the same team we’ll work on that.”

The swirling Anthony trade rumors had the club on edge, but Hornacek feels it’s become white noise.

“I think when it first came out, I thought it affected our guys, thinking, ‘What’s going on? Is Carmelo going to be here?’’’ Hornacek said. “I think they’ve gotten past that now.”

Hornacek said he’s had limited contact with Phil Jackson and general manager Steve Mills, who have decided to explore Anthony offers with the Clippers, Cavaliers and Celtics despite the player’s no-trade clause. Anthony repeatedly has said in recent weeks if the team wants to blow it up, he would consider waiving his no-trade clause, but all things equal he wants to remain.

A complete fire sale also could include trading Derrick Rose or Brandon Jennings for expiring contracts and draft picks. Both are in the final year of their contracts, and the Knicks may decide to draft a point guard with their first-round pick because it’s a deep class at that position.

“At this point, they’re not coming to me saying we have this guy or that guy or we might do this or that,’’ Hornacek said. “They’re internally looking at all those things. If something got more serious, maybe they come and ask me. Right now they’re doing their thing.’’

At times, Hornacek spoke out of both sides of his mouth because he wants to keep his players focused on winning. After the Lakers, the Knicks face the Clippers (in another Anthony trade audition), Nuggets and Spurs to wrap up the homestand. Hornacek said he’d like to win three of four.

With 30 games left, the Knicks will have to finish 19-11 just to get to .500. A long winning streak could cool Jackson’s desire to blow up the roster again before the Feb. 23 trade deadline.

“Every player is concerned with the future a little bit, but not a whole lot,” Hornacek said. “Their concern is we want to get in the playoffs. It’s a little different factor from the coaching and front office standpoint. You’re trying to get in the playoffs but trying to build and grow. So we have to keep emphasizing that with the guys. There’s been examples of other teams where all of a sudden it starts clicking. We hope that happens.

“We still feel we can get into the playoffs, which it was in the beginning of the year. We had to see if they were going to mesh as a group. At times it looks pretty good. There’s other times it hasn’t. We’re struggling with that consistency.”