KFED ON THE ATTACK

Britney Spears is in the midst of severing her marriage and bankroll ties to estranged hubby Kevin Federline, but the master moocher is still plotting ways to make money off the pop star’s sexy image.

K-Fed has been touting a four-hour sex tape of the couple during happier times and has already been offered $26 million - half of what Spears’ fortune is estimated to be worth - reports News of the World.

“At the time, the two of them were in the honeymoon stages of the relationship and couldn’t keep their hands off each other,” a Federline friend told the tabloid about the X-rated vid. “Britney didn’t think twice about making the video at the time. She mistakenly believed that their love would last.”

Spears has allegedly called her lawyers to try to stop Federline from distributing the raunchy footage, but a source said because it’s legally K-Fed’s property, he owns the tape’s copyright.

The 28-year-old wannabe rapper is reportedly so furious with his estranged ex-wife for kicking him to the curb, he’ll do anything to hurt her.

News of the World also dropped the bomb that the newly svelte songstress filed for divorce last week after busting the professional inseminator with another woman.

Spears demanded the keys to the hotel room where the father of her two sons, Sean Preston, 1, and Jayden James, two months, was staying in the Big Apple after he stood her up for dinner.

“She raced up to his room and found another girl there,” said Someone Who Knows. “Just the fact she was in there was enough to confirm months of suspicions, rumors and accusations about him playing away. Britney had seen all she had to and decided their marriage was over on the spot.”

Federline wasn’t privy to the end of their relationship until he received a text message from his scorned wife a few days later, alerting him about the freshly filed divorce papers.

But, of course, none of this news comes as a surprise to Spears’ first husband-for-a-second, Jason Alexander.

“Kevin hasn’t really held up his end of the deal, just like he didn’t with his first relationship with Shar (Jackson),” Alexander told Inside Edition. “Now he’s got four kids out there.”

As for Federline’s countersuit seeking custody of his two sons with Spears, Alexander doesn’t think he has a chance.

“He won’t get the kids,” he said. “He can’t take care of his first two.”

And as for Spears, Alexander says she should “give me a call . . . I still love her.”