Luann de Lesseps — who announced on Friday that she will be entering rehab following her drunken hotel room arrest in Palm Beach, Fla., last week — already has a gig for the new year.

The “Real Housewives of New York City” star and “Money Can’t Buy You Class” singer has been working on a cabaret act.

“Countess and Friends” is said to be her debut “nightclub act” — which certainly takes on a new meaning since she was arrested after allegedly being found in bed with a mystery man in someone else’s hotel room.

Luann is scheduled at NYC supper club Feinstein’s/54 Below on Feb. 27 and March 8, unless she is still in rehab or isn’t permitted to leave Florida by the judge presiding over her case.

The venue’s site breathlessly says, “[D]e Lesseps’s glamorous life in the fast lane on several continents (together with a solid decade at the center of reality TV) provides fodder for hilarious stories, one-of-a-kind anecdotes, and, of course, some standards and pop songs in her inimitable style.”

It adds she will be joined by “an eclectic group of New York’s most sought after nightlife stars, both legendary and ascendant.” Luann’s show, it adds, “promises a glorious return to the heyday of cosmopolitan evening entertainment.”

A source tells us following the arrest, “Now she’s got more stories to tell, that’s for sure,” and that her team was interviewing candidates to help her create the show to “take on the road” (Perhaps to a hotel near you!).

De Lesseps, 52, was arrested for disorderly intoxication, battery of an officer, resisting arrest and making threats against a public servant on Dec. 23. According to a police report, de Lesseps was discovered trespassing in a hotel room with a mystery man, prompting security to call the cops. The report also alleges that de Lesseps and the man were in bed together. After being cuffed, she allegedly tried to escape from the back of a police car and screamed, “I’m going to f–king kill you.”

She later said in a statement, “I sincerely apologize for my actions. I have the greatest ­respect for police officers and the job they do.”