As we reported earlier, New York Gov. Eliot Spitzer was caught on a federal wiretap arranging to meet at a Washington hotel on February 13 with a prostitute named Kristen from the Emperors Club VIP, leaving his political future in peril.

The wiretap of the prostitution ring showed a man identified as “Client No. 9” - Eliot Spitzer - paying $4,300 in cash, some of it credit for future trysts, some of it for sex with Kristen, a “petite, pretty brunette, 5-feet-5 inches, and 105 pounds.”

A defendant in the case, Temeka Rachelle Lewis, told Kristen to take a train from New York to Washington for an encounter with Client No. 9 on February 13.

According to what was told Kristen, Spitzer would be “paying for everything - train tickets, cab fare from the hotel and back, room service, travel time, and hotel.”

According to court papers, an Emperors Club agent was told by Kristen that her evening with Client 9 went well. Well, that’s good to hear.

The agent said she had been told the client “would ask you to do things that … you might not think were safe,” but Kristen replied: “I have a way of dealing with that … I’d be, like, listen, dude, you really want the sex?”

Is it just us, or is it harder and harder to believe that New York Gov. Eliot Spitzer will remain in office with each detail that’s revealed here? It gives us the creeps.

Snared by wiretapping laws he helped enact, Spitzer is under extreme pressure to resign and many believe it won’t be long before that takes place.

If and when Eliot Spitzer steps down, Lt. Gov. John Paterson, a legally blind, career politician from Harlem, would take office and complete Spitzer’s term.

The Democrat, 53, who would become the eighth African-American governor in U.S. history, is known for commanding strong bi-partisan respect.

What do you think? Should the governor step down? It’s hard for us to see any other conclusion, but we welcome all readers’ views on the situation.

In other Eliot Spitzer news, David Letterman presented his Top 10 Eliot Spitzer Excuses last night. Pretty forgettable, but we laughed at 3, 4 and 7.

Pretty standard Letterman material… not as good as his Barack Obama campaign promises from earlier this year but we’ll take it. The list is, as follows:

1. Bill Clinton legalized this years ago.
2. Wanted to be known as the Charlie Sheen of politics.
3. Whether it’s a hooker or your wife, you’re always paying for it… you married fellows know what I’m talking about.
4. Uh, tainted beef?
5. Haven’t been myself since Roy Scheider died.
6. It’s part of my new MTV prank show “Spitz’d.”
7. Have you ever been to Albany?
8. Just trying to help the economy.
9. Hookers is fun.
10. Oh, come on. Like you were never involved in a prostitution ring.