Former Gov. Andrew Cuomo’s most trusted aide is planning her next act — as a radio host.

The one-time secretary to the governor is gearing up to host a Sunday talk show on 77 WABC.

Melissa DeRosa, 40, has already spent several months acquainting herself with WABC listeners as a regular contributor.

“She is one smart lady and she is one tough lady and you know how much I appreciate smart tough ladies,” said the station’s billionaire owner John Catsimatidis, who is known for providing safe sinecures to yesterday’s political lunch.

DeRosa will join former Gov. Paterson, disgraced ex-Congressman Anthony Weiner, and Guardian Angels boss Curtis Sliwa as station stars.

Cats even held out the possibility of a show for Cuomo — who resigned in disgrace after being accused of sexual misconduct by 11 women.

“Talk to me next week,” he said.

Since leaving Albany in 2021, DeRosa has worked as a consultant and contributing columnist for the Daily Beast

DeRosa’s show, which has been green-lit but does not have a formal start date, will focus on politics and “news of the day.”

“The major headlines driving national news and New York news. It will be a mix of insiders conversation but also I want it to have broader appeal to everyday New Yorkers,” DeRosa told The Post, adding that she planned to take calls from viewers — and that everything would be fair game.

“I’ve been facing New Yorkers and working on behalf of New Yorkers in one form or another for the last 20 years. I am well versed on how tough we can be,” she said.

She refused to say how much she would be earning, calling the question “gauche.”

DeRosa will likely need the sharp elbows she developed after two decades in public life.

Since leaving her post in August 2021, she has become a lightning rod for critics who have accused her of running cover for Cuomo after he was accused of sexual misconduct.

She and Cuomo also took heat for the administration’s deadly decision to force nursing homes to accept Covid-19 patients transferred from teeming hospitals.

Critics say the March 25 order led to 15,000 deaths.

Fox News Janice Dean — who lost both her in-laws to coronavirus while they were living in a New York nursing home — called the decision to hire DeRosa “gross.”

“WABC radio has been trying to rehab former disgraced Governor Andrew Cuomo’s career for months now, so it’s not that surprising that they’re giving his main hench-woman Melissa DeRosa a job,” Dean said.

DeRosa — who remains defiant about her record — said her response to critics would be in her forthcoming book “What’s Left Unsaid.,” which hits shelves in October.

“A lot of people have said a lot of things that have gone unchallenged and that changes this fall when the book comes out,” DeRosa said.