A former NYPD cop accused of taking bribes from two Mayor Bill de Blasio donors says he’s not guilty — and he didn’t have sex with a hooker.

The lawyer for James Grant admitted at the start of the ex-NYPD deputy inspector’s Manhattan federal trial Tuesday that his client did police favors for his alleged co-conspirator, Jeremy Reichberg.

But he claimed this was because they were friends, not because he was being bribed.

Lawyer John Meringolo also told the jury that any gifts Grant received from Reichberg — or fellow de Blasio donor Jona Rechnitz — will be explained away during the four-week corruption trial.

That includes a prostitute who was brought on a private plane ride as entertainment for Grant and Detective Michael Milici during a trip to Las Vegas.

“He made that story up,” Meringolo said, referring to Rechnitz, who has pleaded guilty and is cooperating with the feds. “He used her and now he wants to come in here and say that Jimmy Grant, the father of two, that he’s the one who had sex with a prostitute,” Meringolo told jurors, who had expressions of shock on their faces.

Reichberg’s lawyer also sought to head off potentially embarrassing evidence that’s expected to come up at trial about her client and “sex workers” — saying she just won’t address the issue if it’s raised at trial.

“Jeremy Reichberg’s sex life is none of my business and I submit that it’s nobody’s business except his wife,” lawyer Susan Necheles told the jury in opening remarks.

Prosecutors say Reichberg and Rechnitz teamed up in 2008 to bribe public officials and several cops, including Grant, who then helped them by going easy on arrested friends, fixing traffic tickets, expediting gun permits and resolving their private disputes.

Rechnitz, a real estate investor, had the money while Reich­berg, a Borough Park police liaison, had the cop connections, the feds have said.

“The defendants — James Grant and Jeremy Reichberg — had their own version of the NYPD to advance their own interests,” prosecutor Jessica Lonergan told the jury.

“The New York City Police Department where money and corruption have no place — that was not the [NYPD] of these two men,” she said.

Evidence at trial is expected to include: