BY TOM SOMACH

Who’s the best poker player in the world?

According to those who actually play the game, it’s now Freddy Deeb!

Freddy who?

Freddy Deeb, of Las Vegas, Nev., USA, who has won the World Series of Poker (WSOP) Event #39, a $50,000 buy-in H.O.R.S.E. tournament with 148 entrants and a total prize pool of $7,104,000.

For his huge victory, Deeb, who’s no dweeb, earned a whopping $2,276,832. =A0 It was Deeb’s second career gold winner’s bracelet, having won one in a lowball event at a previous WSOP.

The press and public may consider the winner of the 2007 WSOP’s 55th and final event, the $10,000 buy-in, no-limit Texas hold ‘em tourney, to be the so-called winner of the 2007 WSOP, but those in the know do not.

The top poker pros consider the winner of the H.O.R.S.E. tournament the best poker player in the world because the event involves five different types of poker, and the winner must be well-versed in all five types to win.

The first letter of each type of poker involved–Hold ‘em, Omaha, Razz, Seven-Card Stud and Eight-Or-Better Stud–spells H.O.R.S.E.

Coming in second in the H.O.R.S.E. tournament was Bruno “Freedom Fries” Fitoussi of Paris, France, who took home $1,278,720.

Finishing third was John Hanson, who copped $852,480.

Ending up in fourth place was Amnon Filippi, who garnered $586,080.

Fifth was Kenny Tran, whose cash-out was worth $444,000.

Finishing in sixth was David Singer, who earned $337,440.

Coming in seventh was well-known poker pro Barry Greenstein, who snagged $259,296.

Eighth-place was won by Thor Hansen, who got $188,256 for his effort.

Finishing in ninth was comedian and “Welcome Back, Kotter” star Gabe Kaplan, who took home $131,424.

It was the ninth time Kaplan has moneyed in a WSOP event in his lifetime, though he’s yet to win a gold bracelet.

The No. 10 finisher was Dewey Tomko, who bagged $131,424.=A0

Other notables who finished in the money were 2004 WSOP main event winner Greg “Fossilman” Raymer, who ended in 14th place and earned $103,008; and Mike “The Mouth” Matusow, who finished in 16th and garnered $88,800.

(E-mail Tom Somach at tomsomach@yahoo.com.)