Paris Hilton had to walk •a fine line on New Year’s Eve.

Paid more than $100,000 to host Tao nightclub’s party, she was a no-show for the midnight countdown when Michael Buffer of “Let’s Get Ready to Rumble” fame ticked off the final seconds of 2005.

Spies tell me her Greek shipping-heir boyfriend, Stavros Niarchos, 19, was initially turned away from the club because he’s on the radar of state liquor watchdogs.

Paris did a countdown, but it was in Tao’s restaurant, and she and Stavros were seen going into the nightclub about 12:30 a.m.

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We’ve gazed into our crystal ball — or was it Cristal bubbles — and foresee a newsy new year in 2006:

1. Biggest parties of the year? Cirque du Soleil’s Beatles show opens in May in the former Siegfried & Roy Theater at The Mirage. Word has it there will be a Yellow Submarine restaurant next door.

Also: the Aladdin’s conversion into Planet Hollywood in December, during the weekend leading into the Radio Music Awards.

And the Playboy Club opens atop the Palms’ Fantasy Tower this spring.

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