STAR REVIEWS

WHAT they really want to do is . . . cook.

Justin Timberlake joins the long list of celebrities who own restaurants in New York when he opens Southern Hospitality, his eatery at 1460 Second Ave., between 76th and 77th streets.

Remember Britney Spears’ NYLA? Justin hopes you don’t.

“We’re not trying to be trendy,” says Eyton Sugarman, who co-owns Hospitality with Timberlake and Justin’s best friend, Trace Alaya. The trio also owns Destino, a white-tablecloth Italian restaurant in Midtown, and ran nightclub Suede for four years.

With items such as macaroni and cheese, catfish, ribs, nachos, deviled eggs and chicken fingers on the menu, the Upper East Side might be a tricky target, with all the health-conscious ladies watching their waistlines in that neighborhood.

Chris Hoffman, CEO/founder of Shecky’s, thinks Justin might have a good thing going, as long as the eating is good.

“It sounds like he’s not trying to go for anything gimmicky and goofy. And if it comes straight from the food, it’s going to work,” says Hoffman.

“Ultimately, you’re going to a restaurant for food. You’re not going to see Jay-Z or Justin Timberlake, you’re going to eat.”

Still, “as soon as a restaurant gets too much hype, it’s doomed for failure, and everyone who’s reputable in New York gets annoyed immediately,” he says. “Then, it fizzles and burns out in a second.”

As well celebrities know. Here’s a list of those who have made it, and those who were burned:

WINNERS

* 40/40: Owned by Jay-Z, it’s the perfect balance of sports club and restaurant. The food is pretty good, and the managers tend to focus on service. Jay-Z just opened a new club in Atlantic City. 6 W. 25th St.; (212) 832-4040. Overall rating: 4½ out of 5

* Tribeca Grill: It’s been around for 20 years, and the longevity speaks for itself. “Someone keeps enjoying it, and I don’t think it’s because Robert De Niro is one of the owners. Nobody even knows that anymore,” Hoffman says. 375 Greenwich St.; (212) 941-390. Overall rating: 5

* Beatrice Inn: Owned by Paul Sevigny, so far this place is pretty good. It’s been open less than a year and is the new hipster spot to check out, but it’s clearly a success. “It’s not one of these crazy celebrity restaurants that have so much hype,” says Hoffman. “That’s the true measure of a successful restaurant, when they gradually gain momentum.” 285 W. 12th St.; phone unlisted. Overall rating: 4

* Michael Jordan’s Steak House: “The food is surprisingly good,” says Hoffman. “It’s big, hearty, male-oriented food. I would happily eat at Michael Jordan’s anytime.” 23 Vanderbilt Ave.; (212) 655-2300. Overall rating: 4

* Mo Pitkin’s House of Satisfaction: Backed by Jimmy Fallon, this is a fun place, and it’s no surprise that it’s doing well. “I didn’t know he was a backer, and in 100 years I wouldn’t have known that,” says Hoffman. “It’s just a goofy place. The food is good – very unique, very different.” 34 Avenue A; (212) 777-5660. Overall rating: 5

LOSERS

* Alaia: Owned by the Baldwin Brothers. One of the biggest fiascoes ever. “That place was horrible,” says Hoffman. “The food was bad, the service was bad. I lived two blocks away, and I remember going and thinking, ‘What a waste.’ ” No longer in business. Overall rating: 0

* NYLA: Britney Spears’ Southern home-cooked-meal restaurant in the Dylan hotel held such an extravagant opening-night affair even Mayor Giuliani was there. But it ended up being a disaster. With 10 different owners and five different managers, it was doomed for failure. “Her restaurant was almost representative of her future,” says Hoffman. “I think they went through half a dozen chefs. Poor girl.” No longer in business. Overall rating: 0

* The Fashion Café: Owned by supermodels Claudia Schiffer, Linda Evangelista and Elle Macpherson. “What a joke that was,” says Hoffman. “It was something so vacuous, it was an embarrassing subject.” Formerly located in Rockefeller Center. No longer in business. Overall rating: 0