Philadelphia- Bill Cosby offered to pay off a woman who accused him of drugging and molesting her, a bombshell report claims.

Cosby, the comedian who became a household name for his family-friendly TV hit "The Cosby Show," was caught making the offer in conversations secretly taped by the woman's mom, according to the Philadelphia Daily News.

The tapes have been turned over to prosecutors in Pennsylvania by the alleged victim, a 31-year-old Canadian named Andrea Constand, who says the entertainer molested her in his Philadelphia-area mansion in January 2004 after he gave her pills to relax.

The paper quoted sources as saying that Cosby, in phone conversations with Constand's mother, Gianna, offered Andrea money. The offer was not accepted, the paper said.

The conversation allegedly took place sometime after Jan. 13, when Andrea Constand first told Canadian authorities that Cosby, 67, had molested her a year before.

Cosby's lawyer, Walter Phillips Jr., said, "I have not heard the tapes," but added, "I can tell you without listening to the tapes that there has not been an offer on Mr. Cosby's part to settle anything. He did not do anything wrong."

Andrea Constand and her mother refused comment about the case when questioned by a Post reporter yesterday at the mother's home in the Toronto suburb of Pickering.

Gianna Constand said the family had gathered together to see a TV report about another Cosby accuser, Tamara Green.

"We're going to be very interested when we watch her being interviewed," she said.

Constand, a former basketball player at the University of Arizona, met Cosby through her work in the women's basketball program at his alma mater, Temple University.

She reportedly has claimed that during a visit to his mansion in January 2004, he touched her breast and put his hand on her genitals after giving her pills that made her dizzy.

Yesterday, The Post reported that Green, a former model, claims she had a similar experience with Cosby 30 years ago. Phillips has also denied Green's claims.

MSNBC reported that Green was convicted of battery in 1990.