Disgraced former Gov. Eliot Spitzer has been identified as a long-standing client of a second high-priced call-girl ring, The Post has learned.

The ex-governor regularly patronized Wicked Models, the Manhattan-based operation taken down Tuesday, according to financial documents and other evidence unearthed in a yearlong prostitution in vestigation, law-enforcement sources said.

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The revelation comes three weeks after Spitzer was outed as “Client-9” in a separate federal hooker probe involving the New Jersey-based Emperors Club VIP.

At the center of the new ring is Kristin “Billie” Davis, a busty bottle blonde who hails from a ough-and-tumble California trailer park. She has a reputation for hard-partying, shameless self-promotion and a rumored 10,000-name-long client list.

Davis’ alleged multimillion-dollar empire was smashed by city vice cops as she made plans to skip town. Prosecutors say she netted some $2 million last year by pimping out ladies of the night for as much as $1,000 an hour through four Web sites.

They noted she has openly boasted of total earnings of $6 million, and has been in operation since at least 2004.

Davis, 32, pleaded not guilty to money laundering and promoting prostitution in Manhattan Supreme Court yesterday and was held on $2-million bail. She faces 15 years in prison if convicted of running the ring, which also allegedly operated the Madison La A’mour and New York Body Miracle agencies.

A source said Davis personally serviced Spitzer.

“She personally interfaced with Spitzer a number of times” since 2003 before she became a madam, a source close to Davis said.

When asked about the allegation, Davis told The Post, “I can’t talk about it.” Spitzer’s spokeswoman, Anna Cordasco, countered that “Mr. Spitzer was not ever a client of Ms. Davis.”

When vice cops raided Davis’ apartment at 315 E. 56th St. after learning she was about to skip town, they seized some $500,000 in various bank accounts, $15,000 from a safe-deposit box, and $4,800 from the residence.

The wary madam had been tipped off to the investigation and was in the midst of destroying evidence, moving her money and planning her escape, Assistant District Attorney John McConnell said during arraignment.

It’s unclear what happened to any records that could identify her well-heeled clients. Sources close to the case estimated she did business with 10,000 different johns over the years. Since 2004, Davis ran a lucrative, high-end operation employing several dozen prostitutes – not just in New York, but in Pennsylvania and California, McConnell said.

There’s been no link between Davis’ alleged operation and the Emperors Club VIP, the ring from which Spitzer was caught on a federal wiretap ordering a hooker in Washington, DC.

Nor was there word on whether Spitzer wore his socks during his alleged escort encounters. Last week, it was revealed Republican dirty-tricks operative Roger Stone told the FBI that Spitzer kept his socks on during sex with a Florida prostitute.

A year’s worth of investigation, including undercover work and the execution of multiple search warrants, turned up a pile of incriminating bank records and other documents related to the hard-partying Davis and her business, McConnell said.

These records show that in the last year alone, Davis moved $2 million in hooker proceeds through her elaborate web of money-laundering accounts, he said.

Davis’ lawyer, Mark Jay Heller, continued for a second day yesterday to blame her arrest on “rumors” circulated by unnamed sex-industry insiders looking for money or preferential treatment in their own cases.

“She believes she’s being persecuted here as a result of the Gov. Spitzer scandal,” he said.

But the source close to Davis said more high-profile names are involved. “There are some big people involved in the entertainment industry,” the source said, adding that there are “sports superstars” including “a very prominent Yankee,” along with Spitzer campaign contributors.

In court yesterday, the slightly rumpled Davis wore gray tights, black Ugg boots and a black hoodie decorated by silver-sequin images of flaming skulls and crossbones.

“Why couldn’t they have picked me up in regular clothes and not in gym clothes?” she asked The Post. “It’s more comfortable, I guess.”

Davis may be loving the attention.

Even before her bust, she was trying to shop her story to the media, and in her pitches described herself as the madam behind “the world’s largest escort agency,” according to the Manhattan prosecutor.

Sex-industry insiders described the tattooed platinum blonde as “a flamboyant biker chick” who boasted of her business success and reveled in telling pals about a hard-luck upbringing.

“She is the female version of Jason,” said one industry source, referring to Jason Itzler, the limelight-loving, tall-tale-telling pimp who ran now-busted NYConfidential.

She’s known in the industry for a drug-fueled, wild annual party she throws for her “girls” in Las Vegas. Her MySpace page features several photos of well-endowed women surrounded by ogling men.

“I have created a business empire where I rule,” Davis wrote on her MySpace page. “It’s also one I could fall, and fall hard, very much like Lucifer getting kicked out of heaven.”

Photographer Jason Howard, whom Davis hired last year to take nude photos of her, said she was a regular on the club scene, but he had no inkling of her real business.

“Had I known, I would have charged her more,” he quipped.

Additional reporting by Jeane MacIntosh, Murray Weiss and Reuven Fenton

jamie.schram@nypost.com