Former Soros fund honcho Howard Rubin says in new court papers that the woman who is accusing him of sexually abusing her — and who claimed that he threatened to discredit her as a prostitute if she sued him — is a hooker.

Rubin says in the Manhattan Supreme Court documents that their 2016 sex-dungeon encounter was consensual and that the woman — who sued under the pseudonym Rachel Thomas — actually got her injuries that day from a fistfight with another call girl. The second hooker was jealous because Thomas got paid for her sex encounter with Rubin while she didn’t, the court papers say.

The allegedly abused victim says Rubin and another woman plied her with alcohol, made her sign an non-disclosure agreement and then brutally sexually abused her inside Rubin’s sex dungeon before sending her off with $3,000.

Thomas also said earlier this year that when Rubin — whose high-risk investments under billionaire George Soros were featured in the best-selling books “Liar’s Poker” and “The Big Short” — caught wind that she was planning to sue, he sent her a letter saying, “I will testify publicly that you are a professional prostitute who agreed to have S&M sex with me for $5,000,” her suit said.

But Rubin’s lawyer, Edward McDonald, called the suit “extortionate” in the new court papers.

“Rubin told Thomas that he would have to truthfully testify in any potential lawsuit that Thomas is a professional prostitute who engaged in consensual sexual activity with him in exchange for a fee,” McDonald said.

Rubin also claims he has evidence that “Thomas had filed a sworn police statement stating that she sustained injuries on the date in question from a fistfight with another professional prostitute after the other prostitute was upset that Thomas had been paid for engaging in consensual activity with Rubin while the other prostitute had not,” according to the court filing.

Thomas’s lawyer, John Balestriere, responded, “Ms. Thomas denies the allegations which Howard Rubin asserts in his recently filed answer. Howard Rubin threatened Ms. Thomas, but she still had the courage to bring suit.”

McDonald told The Post, “Mr. Rubin vehemently denies the malicious and baseless allegations made against him.”

Another woman sued Rubin in January 2018 claiming he raped her in his sex dungeon and ignored their safe-word, “pineapples.” He had denied the allegation in that case, which is still pending in Manhattan Supreme Court.

A Brooklyn federal lawsuit also is pending against Rubin filed by six women who similarly accuse him of sexually assaulting and raping them.