Laurie Fine, the wife of a former Syracuse University assistant basketball coach accused of molesting ball boys, plans to sue ESPN and two of the network’s reporters for libel in a federal court, her lawyers said Wednesday.

A draft of the lawsuit says reporters Mark Schwarz and Arthur Berko, “spitefully destroyed Laurie Fine’s reputation in an attempt to capitalize financially in the tragic wake of the Penn State sex abuse scandal.”

It says Fine’s reputation was ruined by the malicious publication of false and defamatory accusations.

Fine is expected to break her months-long silence Wednesday to talk about the accusations against her, her lawyers said.

Among the false accusations Fine lists in the lawsuit are:

— Creating a space in which children could be sexually molested in secret.

— Witnessing her husband sexually molest children, but not doing anything to

stop it.

— Knowingly permitting the sexual molestation of children in her home.

Her husband, Bernie Fine, was fired from Syracuse in November after several ball boys came forward and said the basketball coach molested them.

Bernie Fine, who has not been charged with a crime, has maintained his innocence, saying shortly after the allegations surfaced that they were “patently false in every aspect.”

Former Syracuse ball boys Bobby Davis and his stepbrother, Mike Lang, were the first to step forward publicly last year with allegations against Fine.

Another man, Zachary Tomaselli, made similar accusations later, filed a lawsuit and then admitted that he made up the story.

A prison inmate, Floyd “David” VanHooser, also made the same allegations only to recant them.

Laurie Fine made headlines last year when ESPN and the Post-Standard newspaper in Syracuse released details of a 10-year-old taped conversation with Davis that appeared to show she knew about her husband’s alleged sexual abuse.

In the tape, the woman that ESPN, citing experts, identified as Laurie Fine said she knew “everything that went on” with her husband, adding that “he thinks he’s above the law.”

“Bernie has issues … and you trusted somebody you shouldn’t,” the woman said, speaking to Davis.

The woman appears to acknowledge an inappropriate sexual relationship between Davis and Bernie Fine, saying, “It’s just wrong and you were a kid.”

She also said that her husband should “find (himself) a gay boy, get your rocks off.”

Laurie Fine’s nephew, Matt Govendo, said at the time the voice on the tape was his aunt but that the tape was “all tampered with.”

Last week, a New York State Supreme Court justice dismissed a defamation lawsuit against Syracuse University longtime head basketball coach Jim Boeheim.

The suit was filed in December by Davis and Lang. Boeheim initially supported Fine, a longtime friend and colleague, accusing Lang and Davis, of fabricating their accusations of Fine’s alleged misconduct.

The coach later apologized for his comments.

Justice Brian DeJoseph of the Onondaga County Supreme Court ruled that the initial statements made to media outlets by Boeheim “were likely to be an opinion — a biased, passionate, and defensive point of view of a basketball coach — rather than objective fact. Thus, plaintiff’s defamation claim against Boeheim fails as a matter of law.”