EAST RUTHERFORD, N.J. ? The first guarantee of the NBA Finals goes to New Jersey Nets center Dikembe Mutombo.

Sorry, it has nothing to do with the Nets beating the San Antonio Spurs in either the series or in Game 4 tonight at the Continental Airlines Arena.

Mutombo just issued a pre-emptive finger wave to Malik Rose.

If the San Antonio forward tries to dunk over the 7-foot-2 Nets center, as he did in Game 3, the ball may end up back in New York City.

Mutombo entertained the media Tuesday, discussing Rose’s fourth-quarter windmill slam that ignited the Spurs to victory in Game 3 on Sunday night.

Much was written about the dunk, and television replayed it over and over.

Now Mutombo is sick of hearing, reading and seeing it.

“To me a dunk is a dunk,” said Mutombo, a four-time NBA defensive player of the year. “I got dunked on more in my career than I can remember that dunk. I can tell you I didn’t see it. I didn’t see it coming.”

Rose, 6-7, got a step on Kenyon Martin and Mutombo was a little late coming over to help, which gave Rose a free jam.

“The kid got a dunk and I saw the paper today, they talk about a dunk,” Mutombo said in his ultra-baritone voice.

“I hope he comes with another one. He’s going to see where it ends up. Trust me. If he tries to bring that dunk again, we will see it.”

The more Mutombo talked about it, the funnier he got.

“I got dunked on at All-Star games, you name it, all the competitions I have played,” Mutombo said. “I got dunked on by Shaq, Kobe, you name any player. Michael Jordan.”

The mention of Jordan sent Mutombo on a tangent about Jordan.

“It took him for so long to dunk on me, but when he finally did and he gave me the finger wave in my face,” Mutombo said. “I said: ‘Mike you got it, but it took you so long.”

Mutombo said dunks are one of things that make the game exciting. Fans come to see them and really react to a good one.

Rose’s was a great one. He termed it “pretty impressive.”

While Mutombo also appreciated it, he thought he was blown out of proportion.

“I was a little bit upset to read all this (stuff) going on about Malik Rose, Malik Rose,” Mutombo said. “I thought it was somebody. I love the kid. He is a nice kid. He worked his way up to make himself a star, but don’t put him up there like he is the top of this building.”

Rose groaned when asked about the dunk.

“Oh God, you got anything on Game 4?” Rose shot back.

Spurs center David Robinson appreciated how Mutombo felt about the dunk. He’s been there before.

He also had his own MJ story.

The first time he saw the NBA’s greatest player, he wanted to go over and say: “Hello, Mr. Jordan. How are you?”

Jordan didn’t let him.

“He said: ‘I’m going to dunk on you big fellow. I’ve dunked on all the other big fellows and you’re next,”‘ Robinson recalled. “It took me back.

“I said: ‘Don’t even try that. Don’t even bring it up in the paint.”

Four years later, the Bulls made a late run on Robinson and the Spurs and Jordan dunked over Robinson and looked back at him.

“‘I told you I was going to dunk on you,”‘ a smiling Robinson recalled Jordan saying.

“It just made me so mad.”

For the record, Mutombo insists he will not let Rose dunk again.