WE KNOW WHY SEX IS HOT, and now we have evidence that shopping gives women — and men — the same thrill.

RESEARCHERS FROM THE UNIVERSITY OF WESTMINSTER in London hooked people up to eye-tracking devices and showed them pornographic images. Then they showed them sales promotions and found their brains reacted with as much excitement to bargains as they did to sexual material.

THEIR CONCLUSION WAS THAT THE SAME RUSH of endorphins occurs when sexually aroused as when bargain aroused. The opportunity to buy something at a great price can be as thrilling as seeing a nude Victoria’s Secret model or a super dude au naturel.

THE STUDY WAS COMMISSIONED by the Institute for Promotional Marketing, hoping to help retailers sell more goods, reports the New York Post.

WHEN YOU THINK ABOUT IT, SEX AND SHOPPING have some similar aspects. You wake up the next morning after both and sometimes wonder, “What did I do? What will this cost me?”

HOT SEX AND HOT SALES … WHO KNEW?

WHO ARE THE SOCIALLY PROMINENT COUPLE, live-ins for the past eight years, who just broke up? He just couldn’t take her brother, mother and sister who moved into their Gold Coast townhouse periodically. But the deal breaker was her “lousy cooking, especially scrambled eggs” … how can you ruin scrambled eggs?

OUR CONDOLENCES TO THE DAYAN CLAN on the death of their beloved patriarch, Raymond, 77. He was a brilliant business exec and a caring, devoted husband, father, brother and grandpa.

MACY’S HAS AN EXHIBIT through Feb. 7 showcasing fashion legend Eunice Johnson of Ebony mag.

A CELEBRATION OF LIFE for Mary Ellen Barton will be Feb. 5 at Hackney’s in Glenview hosted by her children, Lesley and Bruce. Mary Ellen was an amazing woman — a dynamo on the charitable scene and a power in local politics. Her sense of humor, caring heart and help to others will not be forgotten.

“A GOOD MARRIAGE IS WHEN ONE HAS FOUND THEIR SOLE MATE,” we learn from reader Herb Caplan. Touche, Herb.

ARIANNA HUFFINGTON comes to town Feb. 17 and stars at a Casino luncheon hosted by pal Sugar Rautbord. The Huffington Post founder will stay with Sugar and heat up the political dialog.

CULTURAL AFFAIRS CHIEF LOIS WEISBERG, 85, is retiring and her innovative, inspired ideas for promotional events will be missed. Who else would have had the nerve to place painted cows on street corners? And that was just one of her successful public art displays.

PARENTS ARE DEBATING THE MERITS of Amy Chua’s new memoir, Battle Hymn of the Tiger Mother, wherein she boasts of raising two daughters who are super students. However, they were never allowed to have a play date, watch TV, have a sleepover, complain about practicing the piano and violin, get less than an “A” in school, or choose anything for themselves. Kind of like kids in slave labor for their own good. And good it is, with both girls getting top grades and becoming fine musicians. But would American moms and dads rear kids like this? I’m with her on the TV, sleepovers and getting top grades, but there must be some time alone, some rewards, more time for love and appreciation, and time for making friends. Who wants kids so rigid and controlled they haven’t their own identity or feeling of self-worth without mama guiding them? Too much soy sauce and not enough ketchup.

PRESIDENT OBAMA’S TOP ADVISOR, David Axelrod, is setting up 2012 campaign headquarters in Chicago for what promises to be one hot re-election bid. David and wife Susan are pictured at the 50th anniversary benefit for the Epilepsy Foundation where Susan is a board member. His mustache comes and goes. WHITE HOUSE SOCIAL SECRETARY Julianna Smoot will be deputy campaign manager.

EXCITEMENT IS BUILDING for the English-Speaking Union’s trip to London to be part of the wedding of Prince William and Kate Middleton. Sixty members were at the Princess Diana and Prince Charles event and raved about the parties, tours etc.

PETTERINO’S IS MARKING ITS 10TH ANNIVERSARY FEB. 11 with a dinner benefit for AIDS charity Season of Concern. Singers Jimmy Damon and Nan Mason will perform.

WORKING OUTDOORS IN COLD WEATHER is a killer and Panera Bread is there to ease the chill. Wednesdays in February will see random folks who work outdoors receiving free hot coffee, soup and baked goods during random stops by caring Panera employees.

CECE AND MELINDA are sponsoring Martinis and Mutts Feb. 24 at Proof with Friends of Animal Care and Control as a benefit for rescued and homeless pets. Donna La Pietra and Bill Kurtis will be on hand to meet guests.

THE MOST POPULAR NAMES FOR DOGS are Bella, Bailey and Max, reports Vet Pet Insurance.

SUPER PHOTOGRAPHER LINDA MATLOW has a new book, Hardcover, with 128 pix of bands taken from 1979 to 2010. It’s a must-have for music lovers.

A RED CARPET, dinner and champagne are offered for Oscar watchers Feb. 27 at the Palm Court in the Drake Hotel.

FEB. 11 WILL BE PRESIDENT RONALD REAGAN’S 100th birthday and most citizens either love him or hate him. When a GOP lawmaker proposed that Reagan be placed on $50 bills instead of Ulysses S. Grant, 80 percent opposed the idea. Reagan died in 2004 at 93 after a long fight with Alzheimer’s. His wife, Nancy Davis, who met him when she was a starlet, once worked in the College Shop at Marshall Field’s. I am not a fan of Reagan’s. When I met him before his White House days, he had grey hair, but after his election it was coal black and he denied touching up his roots. He didn’t end the Cold War, he supported Contras in Nicaragua who were terrorists and not freedom fighters, he supplied Ayatollah Khomeini’s regime with arms in exchange for the release of hostages in a disgraceful scandal, and refused to acknowledge AIDS during his terms in office. Otherwise, happy 100th, Mr. President.

STAIRWAY TO THE STARS: JOHN TRAVOLTA, Woody Allen, Joan Rivers … and Me, a memoir by veteran newspaper writer Sandra Pesmen will debut March 12 at the Newberry Library’s Pioneer Journalist Women forum to mark Women’s History Month. Pesmen, who wrote for the Lerner Papers, The Daily News and Crain’s, will lead a discussion, sign her book and meet friends and fans at the 1 p.m. to 5 p.m. event.

“SHAMELESS,” THE NEW SHOWTIME TV SERIES starring William H. Macy, is smoking hot! The sex scenes with Macy and Chicago actress Joan Cusack are funny, wild and fresh. Ain’t nothing like this show, but don’t tune in if you are prudish because this dark comedy exposes butts, boobs and everything else. Macy is brilliant and Emmy Rossum is worthy of every acting award going. This was a U.K. series, depicting a dysfunctional family with heart. It’s rude and ugly at times, golden at others. It’s our new guilty pleasure. Catch it Sunday nights at 9 p.m. and during the week at various other times. Need a shot? This series delivers.

ACTOR JOHNNY DEPP is one of the celebrities who has owned a painting by serial killer John Wayne Gacy.

CONGRATS TO DOROTHY ASH on the birth of great-grandchild Mia to Elizabeth and Howard Kaplan.

SAY HAPPY BIRTHDAY this week to Zsa Zsa Gabor, recovering from a leg amputation. Other February birthdays include Lauren Conrad, Shakira, Christie Brinkley, Heather Morris, Ashton Kutcher, Axl Rose and Chris Rock.

AN INSPIRING SOUNDS OF FAITH program was a smashing success for the International Women Associates, headed by Doe Thornberg.

A DIABETES RESEARCH PROJECT will benefit from the Feb. 22 dinner at Trump Tower hosted by interior designer John Robert Wiltgen.

SURE TO OFFEND EVERYONE is the new Book of Mormon, a funny but rude Broadway musical by “South Park” creators Matt Stone and Trey Parker. If you watch “South Park” on TV and don’t wince, you’ll probably like this irreverent funfest — brilliant but down and dirty. We hear investors, at $1 million each, loved the backers’ audition. It should open in March at the Eugene O’Neill Theater and every religion and ethnic group is in for a tuneful but ugly slashing.

HOW’S YOUR DIET COMING ALONG? Reading about actor Hugh Jackman and his devotion to health, energy and looking good may help keep you on track. Jackman, who trained with Jim Karas, head of Karas Personal Trainers, would get up at 3 a.m. to eat a high-protein meal to keep his metabolism up and his energy at top levels. Eating five times a day is standard for athletes training for competitions. And if you’re the hero of a film, you need all the nutrition you can get. And no sugar or junk food.

GREAT IDEA IS THE SACHI LUNCH BAG, purse-like with insulated storage areas for hot or cold food, besides space for the usual keys, mirror, money, cards, etc. It sells for $14 to $29.

WHO HAS THE BEST CHILI? The fourth annual all-you-can-eat Super Chili Bowl is Feb. 5 at Mahoney’s Pub. Last year Butch McGuire’s won.

HARVARD CLUB plans a dialogue with entrepreneur and restaurateur Billy Dec Feb. 23.

MEMORIES, MEMORIES. We found this photo in our files of Rockefeller heiress Abra Prentice Wilkin with Phyllis Del Gatto Caplin at a Hilton Hotel black tie benefit 20 years ago. Both stylish and classic.

“BY ALL MEANS MARRY. If you get a good wife you will be happy. If you get a bad one, you will be a philosopher.”

—SOCRATES