While Knicks president Phil Jackson plans to do his due diligence on Kevin Durant and get a sitdown, he considers signing the highly coveted free agent “a pipe dream,’’ according to sources.

Jackson has prioritized splitting the Knicks’ $30 million-plus in cap space on Bulls free-agent center Joakim Noah and a starting shooting guard, according to an NBA source.

Another NBA source told The Post that Jackson has had a conversation with new point guard Derrick Rose about adding to the roster through free agency but never mentioned Durant’s name.

Asked if he made the trade to entice other stars, Jackson denied it. “I don’t make that as part of a priority,’’ he said.

However, Jackson likes Noah, a New York City product, for the triangle-like offense Jeff Hornacek plans to run because he’s a very good passer, can score a little in the low post and is a rebounder. The source said the Knicks have little interest in free-agent center Dwight Howard because he doesn’t fit a system offense.

Hornacek said the Knicks need to add a starting shooting guard and a starting center. They see Kristaps Porzingis as capable of playing only part-time at the pivot. Jackson believes Porzingis can play center to finish games in the small-ball era.

If Durant signs with the Knicks, the New York Dream Team alignment could look awkward. It might force the 6-foot-11 Durant to play shooting guard alongside Rose in the backcourt — with Carmelo Anthony and Porzingis up front.

If they use almost all of their cap space on a Durant max of $30 million, they would not have much money left for a starting center to replace the traded Robin Lopez and bench pieces. Much of the roster would have to be filled by a slew of minimum contracts. The Knicks currently have just five players under contract.

“We have priorities, backups, secondaries, fallbacks,’’ Jackson said.

Jackson likened the potential strategy to splitting the cap space among a few players. He also wants to re-sign center Kevin Seraphin, forwards Derrick Williams and Lance Thomas and guard Langston Galloway.

Jackson thought he took care of center last summer with the four-year, $56 million package for Robin Lopez.

“We definitely have to get back into the market,’’ Jackson said. “We have lots of guys that we feel can fulfill that position that’s out there. It’s an unsteady year of free agency. It’s hard to judge.’’

The Knicks have targeted Durant for two years, but they became long shots after his friend and former teammate, Derek Fisher, was fired in February and the club fell to third-worst in the East.

The most likely Durant scenario is that he re-signs with OKC for one season, though he could join Golden State. Anthony is friends with Durant, and Durant’s father is a longtime Knicks fan.

Durant was said to have had little interest in meeting with the Knicks, but the Rose trade reportedly could change his mind. Durant was in New York on Wednesday for Steve Nash’s soccer event.

On Wednesday night, Anthony was asked by TMZ Sports if Durant was the Knicks’ next signing. He smiled and said, “I have no answer.’’

Jackson is now desperate for a starting shooting guard after Arron Afflalo opted out. Kevin Martin, according to a source, is a definite possibility, even if he becomes a sixth man.

Evan Fournier and restricted free agent Bradley Beal are possibilities, as is Evan Turner. But Turner is not a premier outside shooter. Now that he has a penetrating demon in Rose, Jackson is looking for a prime-time shooter opposite him. Hornacek said he also felt the club needed two additional point guards off the bench.