New York- An associate producer for Fox News’ “The O’Reilly Factor” filed a sexual-harassment suit yesterday against host Bill O’Reilly and the network, alleging that during telephone calls and in-person conversations, he made many lewd and sexual comments over the years.

Earlier in the day, Fox News and O’Reilly filed a lawsuit of their own against Andrea Mackris of Manhattan and her attorney, Benedict Morelli, alleging that they tried to extort $60 million in “hush money” to prevent a sexual-harassment suit.

O’Reilly denied the harassment claims against him, and in a news conference yesterday, Morelli said Fox’s claim of extortion was baseless. He and his partner had settlement talks with Fox, Morelli said, adding that “the type of negotiations that occurred between us and the attorneys for Fox and Bill O’Reilly happen every day … ”

Mackris, 33, mostly stared at the conference table during the news conference and did not answer any questions.

Mackris’ suit claims that during several dinners, O’Reilly talked about how he had advised another woman how to use a vibrator and suggested Mackris use one, too. He allegedly related many stories of his own sexual encounters on several occasions over the years.

Mackris worked as an associate producer on “The O’Reilly Factor” from April 2000 through January 2004. She left for CNN in early 2004 but returned to Fox in July after her boss at CNN was fired for sexual harassment, her suit states.

According to the complaint, O’Reilly’s calls were particularly lewd and graphic after she returned to Fox. In one conversation, O’Reilly allegedly discussed his fantasies on a Caribbean vacation. When Mackris reminded O’Reilly that he was her boss, she said he responded “You just have to suspend that.”

In other discussions, which the suit called “perverted ravings,” he allegedly approached Mackris and her college friend, saying, “Boy, I would’ve had fun with you two,” and told Mackris of his trysts with a pair of “really wild” Scandinavian airline stewardesses and a “girl” at a Thai sex show.

In its lawsuit, Fox calls the sexual-harassment claims “baseless” and politically motivated designed to “extract maximum leverage against Fox and O’Reilly right before the presidential election,” adding that the allegations were meant to “embarrass and tarnish the reputations of Fox and O’Reilly.”

“As a public figure, I have received many threats. But enough is enough … the threats stop now. I will not give in to extortion,” O’Reilly said in a statement.

O’Reilly’s and Fox’s attorney Ronald Green said that Mackris and O’Reilly have always had a professional relationship and that she even asked O’Reilly personally for her job back. According to Fox News’ complaint, she makes $92,300 in her current job.

O’Reilly, who lives in Manhasset, filed his case in state Supreme court in Nassau County, while Mackris filed her suit in state Supreme court in Manhattan.

A Fox News spokeswoman said Mackris is still an employee at the network, although Green said she has cleaned out her desk.

Morelli, a Manhattan lawyer, has won several high-figure personal injury cases and other high profile cases.

O’Reilly is a conservative commentator known for his sometimes caustic commentary. Fox’s lawsuit accuses Morelli of being politically motivated, pointing out that he has donated large sums to the Democratic Party and candidates.