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ROVER NOW A RUFF RIDER!

This SUV gives “tail”-gating a whole new meaning.

Honda is offering a pimped-out, pup-friendly ride, complete with bone-design seat covers.

The new version of the Element, unveiled yesterday at the International Auto Show at the Javits Center, comes with a nylon mesh tent in the cargo hold where the pampered pet can be coddled in his own bed and cooled by a personal electric fan as he drinks from a spill-resistant water dish.

No longer will a carsick Fido drool over the headrests during those long rides.

If the pooch prefers to walk, not jump, into the SUV, there’s a retractable ramp.

There are also smaller mesh safety restraints for little yappers that can be attached to the back seat.

Honda is aiming to take a bite out of the $43 billion pet industry by catering to owners who treat their furry friends as well as, or better than, members of the family.

The carmaker went so far as to test its mesh safety restraints with crash-test canine dummies.

“What we wanted was to enhance on pet safety,” said James Jenkins, Honda’s senior product planner.

“Pets are part of the family,” he added. “Even in a recession, people are still spending money on their pets, and you can’t put a price on their safety.”

Marcia Habib, owner of the Sutton Dog Parlour on the Upper East Side, thought Rover’s new ride is a great idea.

“Without a doubt — the dog comes first, before the radio, before the air conditioner,” she said.

The pet-friendly version, which will probably add $1,000 to the Element’s $20,000 sticker price, will be available in the fall.

“A thousand dollars is steep, but what pet owner could say no? We live for our dogs,” said Habib, who has a 2-year-old black lab named Merry.

Heather Commisa, of the Humane Society, took her kai ken-cross rescue dog, Sammy, on a two-week test run. Ever since Sammy was hit by a car, he can no longer jump, so the ramp came in handy, she said.

“It’s really cool to see a car designed with a dog in mind,” Commisa said.

“More families have pets these days, and they are part of our lifestyle.”

Kim Bambino, a stylist from Chelsea who was walking Yankee, a 70-pound golden doodle, hailed the canine-edition Element’s safety features.

“Yankee has already broken through a grate which we put in the back of our Ford Explorer, so we are still trying [to figure] out how to dog-proof the car,” she said.

Additional reporting by Joe Mollica