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OJ LAUGHS IT UP ON TAPE AFTER VEGAS RAID AUDIO

O.J. Simpson was in full party mode hours after allegedly leading a hotel-room robbery last year and joked about the guns used in the heist, according to explosive new audio tapes played for jurors yesterday.

Cooperating witness Michael “Spencer” McClinton dealt a body blow to O.J.’s case when he testified that at the Juice’s request he burst into a Palace Station Hotel room with Simpson, waving a .45-caliber Ruger.

After the confrontation, McClinton, 50, said was afraid he’d take the fall, prompting him to secretly tape Simpson later that night at a sushi bar.

The tape captured Simpson asking McClinton at what point he pulled his gun, in hopes that security cameras didn’t catch it.

The heart of O.J.’s defense is his claim he never knew guns were involved, but the question suggests Simpson might have been aware of the plan to pack heat.

“They gonna look at the, the video,” Simpson said on tape. “You didn’t pull the piece out in the hall?”

Moments earlier, McClinton testified that Simpson asked him to pack heat.

“Mr. Simpson asked me to show my weapon and look menacing,” McClinton testified as Simpson shook his head.

Simpson is charged with leading armed thugs to hold up two sports-memorabilia dealers on Sept. 13, 2007. The Juice claims he was only recovering his own goods, stolen from him years earlier.

On the new tapes, Simpson seemed oddly at ease with the night’s events.

“I’m going to be all over the TV . . . they were saying it was strong-arm robbery. They came in with guns!” said a laughing O.J.

Still in a jovial mood, Simpson added: “That was some funny s-t! This ain’t no major, major crime!”

Earlier yesterday in court, cops had egg on their faces after another secret recording captured them blabbing about O.J. and rushing to judgment.

Jurors heard various officers deriding Simpson as a “jackass,” “dirtbag” and “s-bag” as they combed Room 1203.

CSI supervisor Michael Perkins was caught wisecracking about an autographed Muhammad Ali boxing glove left behind: “If the glove don’t fit, then you must acquit!”

Simpson pal Thomas Riccio, who set up the meeting with the collectors, ran a digital recorder during the incident and it taped for hours.

david.li@nypost.com