Accused serial killer Rex Heuerman likely had a female accomplice who “lured” some of the victims, according to a lawyer involved in two of the still-unsolved Gilgo Beach cases being investigated for possible ties.

John Ray had been tipped off ahead of time that dad of two Heuermann, 59, was going to be arrested last Thursday, he told The US Sun.

The same well-placed source also named a second suspect, according to Ray — who refused to share the name while teasing his long-held belief that a woman was involved.

“We also believe that some of the victims could’ve been lured by a woman,” he told the outlet, without elaborating on why or if the “we” included investigators.

However, Ray told the outlet that his theory of a woman’s involvement was based in part on info he had that the body of a toddler — whose death Heuerman has not been charged with — was found wrapped in blankets in April 2011.

“It’s that kind of thing that, if you’re such a depraved murderer, you don’t take time to do,” Ray said of the still-unidentified toddler, whose mother was later found dead further away in Nassau County.

“That, to me, seems like an act of a mother,” he said.

“We’re concerned to make sure that another murderer — or murderers — are still going to be actively sought after, and I think they will be now that this has developed.”

Ray also said that a woman was involved in threatening calls that were made to his home and office since January directly referencing his work representing the families of Jessica Taylor, 20, and Shannan Gilbert, 23, whose deaths the Gilgo Beach task force is still investigating.

They appear similar to calls Heuermann is accused of making to murder victims’ loved ones — and they ended last week, when the accountant was busted outside his Fifth Avenue office, Ray said.

“The same language is used, the same tape recordings are used, it’s the same eerie voices and crazy sounds that are used in every one of those calls,” said Ray.

“They play news reports from the Shannan Gilbert case from sometime around 2011 or 2012 and make noises in the background at the same time.

“Then they say some nasty things, or weird things to let us know that, whoever it was, they wanted to make sure we connected the call to the Gilgo situation,” he told The Sun.

Alarmingly, some suggested the lawyer was being watched, including one asking if he was “enjoying dinner” on a night he was eating far later than usual.

“Then this person, a few seconds later, said, ‘I hope you enjoy your pizza,'” he said.

“Within seconds, our doorbell rang, and … there was the guy delivering three pizzas” that they “didn’t order,” he said.

Heuermann is also a pie lover, with his DNA match coming from his pizza leftovers.

“We called the police, and the Pizza Hut person who took the order said it was a woman with a man in the background pretending to choose toppings that had made the call,” Ray said.

Heuermann has not been charged with the murders of Taylor, Gilbert or the blanket-wrapped toddler.

However, Long Island cops have made it clear they are still examining the murders — and have yet to rule out the accused serial killer.

The Gilgo Beach task force “will stay intact” to continue investigating the murders of six other people found not far from the four women Heuermann has been accused of murdering, Suffolk County Police Commissioner Rodney Harrison said.

“Is Rex Heuermann part of those six? Well, we’ll wait and see,” Harrison told News 12 Long Island.

Asked if someone else may have been involved, Harrison replied: “Time will tell — time will tell.”

Heuermann’s wife’s DNA was believed to be found on three of the victims’ bodies. However, the accused serial killer appeared to strike when she was out of town — and she was “disgusted,” “embarrassed” and “shocked” at his “double life,” Harrison previously said.

Heuermann has pleaded not guilty to murdering Melissa Barthelemy, Megan Waterman and Amber Costello, and named the prime suspect in the murder of Maureen Brainard-Barnes.

The bodies of the so-called “Gilgo Four” were found on Ocean Parkway in December 2010 as part of a hunt for Gilbert, a missing Jersey City sex worker whose remains were found a year later.