Gov. Andrew Cuomo on Friday flatly ruled out the approval of a new tax to pay for universal pre-Kindergarten in New York, saying that he doesn’t want to “create two states.”

But he also insisted that if his plan for statewide pre-K is adopted, millionaires would be paying for it, anyway.

“The millionaires in NYC are going to fund the pre-K system because, in large part, we have a millionaires tax,” Cuomo said in a radio interview on WNYC.

Cuomo faced pressure from liberals to keep the surcharge on high-income earners, which was due to expire at the end of 2011.

Instead, Cuomo engineered an overhaul a the state’s tax code that provided a tax cut for middle-income earners and partially kept the high rates in place for the wealthy. The move netted the state about $1.9 billion in added revenue for the following year’s budget.

“We have one,” Cuomo said of the tax. “It was put in place, I’ve extended it. It’s one of the reasons we have the resources.”

In a reference to New York City Mayor Bill de Blasio’s campaign theme of a “tale of two cities” Cuomo in the interview this morning said, “The answer of the tale of two cities is not to create two states.”

Cuomo also made a clear reference to his father, Gov. Mario Cuomo, who delivered a fiery speech at the 1984 Democratic convention.

“I know the tale of two cities well. I was in the audience in 1984, in the Democratic convention, when it was articulated very well,” Cuomo said.

The comments on Friday were the cap to a week’s worth of statements from Democratic and Republican officials across the state calling for a statewide version of the pre-K plan and knocking de Blasio’s city-centric proposal.

Cuomo on Thursday had said adopting the income tax increase for New York City would be unfair to other areas of the state that want pre-K as well.

Senate Republican Leader Dean Skelos had previously said on Monday he would not allow a vote on the home rule legislation.