Gretzky Out for 2 Games : NHL playoffs: Kings open series against defending champion Flames tonight with star player staying home.

The last test was run. The last bit of therapy administered. The last hope exhausted. And finally, Tuesday, the Kings’ worst nightmare officially became reality.

Wayne Gretzky, the club’s superstar center and the greatest scorer in league history, will miss at least the first two games of the Kings’ first-round, best-of-seven playoff series against the Calgary Flames because of a back injury suffered March 22.

“I honestly thought I’d be ready to play Game 1,” Gretzky said by phone from his home. “But it’s a little worse than anyone thought it was. It just hasn’t come around.

“I feel bad for everyone, including Bruce (McNall, the owner). I’m letting a lot of people down. If I could even skate, I’d play.”

The back spasms that initially troubled him are gone, but Gretzky remains sore and stiff.

“I have absolutely no strength in my back,” he said. “It bothers me when I try to bend over and pick up my daughter (15-month-old Paulina). There has been a 100% improvement since last week, but there is still a long ways to go.”

Gretzky will stay home and continue daily treatments of heat, ice and massage with the hope of returning to the ice Sunday when the series switches to the Forum for Game 3.

“Whether Sunday is in the cards, I just don’t know,” he said. “The pain part doesn’t bother me. I have no problem playing with that.”

This is the first time in his 11-year career that Gretzky has missed a playoff game after appearing in 131 of them.

“It’s the worst,” he said of sitting out a playoff game. “It’s what I look forward to all year.”

Gretzky’s injury is the latest, and certainly the heaviest, in a series of season-long blows that seemed to send the Kings reeling every time they appeared ready to make a charge.

At one point, Coach Tom Webster fell in the shower and required ear surgery. Goalie Kelly Hrudey was in and out of the lineup with an adult form of mononucleosis, as was Larry Robinson with various problems.

The club traded Bernie Nicholls for Tony Granato and Tomas Sandstrom, only to have both of them go out with injuries.

But all that appeared behind the Kings on St. Patrick’s Day, when Gretzky knocked in the winning goal in the final minutes to break a nine-year losing streak against the Bruins at Boston Garden. It was the Kings’ season-high fourth win in a row.

Who could dream it would be Gretzky’s last hurrah?

By that evening, he was limping from a groin strain.

No big deal.

Gretzky rested for two games, returned against the New York Islanders and was his old self.

For one minute.

Then, he got hit in the back by Alan Kerr. The blow sent Gretzky crashing into Ken Baumgartner, creating a whiplash effect.

That was a big deal.

With a hyper-extension of the back, soreness and inflammation, Gretzky has not been on the ice since.

The series that opens tonight wasn’t one the Kings figured to win anyway. The better question now would be, can they win a game?

A year ago, spurred by the presence of Gretzky, the Kings finished second in the Smythe Division, came from a 3-1 series deficit to upset the Edmonton Oilers and were still swept by the Flames, the eventual Stanley Cup champions.

This season, the Kings finished fourth in the Smythe at 34-39-7, while the Flames soared to their third consecutive division title, winding up 42-23-15.

Still, ever the cautious coach, Calgary’s Terry Crisp was unwilling to concede his team had a big edge without Gretzky.

Or even that there would be no Gretzky.

“ If Wayne’s not here,” said Crisp, allowing himself a chuckle before he continued, “what are the Kings supposed to do, die? Fold up their tents and fade into the night?”

Crip’s attitude is reflected throughout his team. Fearing a psychological letdown should Gretzky suddenly appear, the Flames keep smirking about this “scam” by the Kings.

There were few smiles here in this ski resort 81 miles outside of Calgary where the Kings are preparing for life without Wayne.

“We are not dwelling on it,” Marty McSorley said. “Everybody else seems to be dwelling on it. But we don’t hold private conversations about it. If we look over in the dressing room and see him there, we’ll be happy. If we don’t, we still have a game to play.”

Hrudey insists things will change from a year ago.

“We weren’t ready for Calgary last year,” he said. “We were still too excited about our win over Edmonton. This year will be different.”

It doesn’t figure to be unless Gretzky recovers in a hurry.

There was some talk that he might come up just to watch, but that’s not going to happen either.

“The treatment I’m getting is so important,” Gretzky said. “If I came up there, I’d miss it. I don’t want to mess with that.”

Instead, he’ll turn on the three television sets in his home and move from one to the other during the game.

“I get too nervous,” he explained, “to sit in one spot.”

King Notes

Defenseman Tom Laidlaw will also sit out because of a back injury. Recovered enough to play are Dave Taylor, who has been out with a groin strain, Steve Kasper, sore neck, and John Tonelli, flu. No decision yet on Larry Robinson, who has been out with a groin strain.

The Kings were shut out three times this season, twice by Calgary and on both of those occasions by goalie Rick Wamsley. Terry Crisp is expected, however, to go with starter Mike Vernon in the net. . . . Kelly Hrudey will start in goal for the Kings, backed up by Mario Gosselin. . . . Tonight’s game, which begins at 6:30 PDT, will be carried live on both Prime Ticket and KLAC (570).