US News

TOP DOGS AMONG WORLD’S FAT CATS

She’s Trouble, the millionaire Maltese who inherited $12 million from Leona Helmsley and became the newest member of an exclusive pack of pampered pooches.

Others include:

* Barney the Scottish terrier, who lives at America’s most famous address, 1600 Pennsylvania Ave. He’s been a spokesdog for his owner in White House Christmas videos.

* Tinkerbell the Chihuahua, who has become a fashion icon of the doggie jet set, as she globe-trots with Paris Hilton.

* The corgis of Queen Elizabeth II, who has singlehandedly made the breed one of Britain’s favorite breeds.

Pet lawyer Rachel Hirschfeld wasn’t stunned by Helmsley’s huge act of animal generosity.

“It’s not an outrageousamount . . . if her estate is $8 billion, then this is a fraction of 1 percent,” said Hirschfeld, who specializes in animal trusts.

But not all animal lovers were thrilled with Helmsley’s final act of kindness.

“When I read $12 million, I thought: Wow, that’s not normal,” said Elizabeth Moyer, whose family runs The Gilded Paw, a Web site for high-end pet products.

Even though she depends on lavish spending, Moyer said she’d rather see big bucks go to animal charity.

There’s no shortage of high-end shopping for free-spending pooches. Neiman Marcus sells a Gucci dog carrier for $880. Diamond Dog and Swarovski make crystal collars that fetch between $100 to $200 each.

david.li@nypost.com