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What: “Toughman 911: New York Cops vs. New York Firemen”

Where: FX, Friday, 9 p.m.

Ever wonder who is tougher, a policeman or a firefighter? FX decided to find out.

“Toughman” begins its third season on FX with an entertaining, well-produced two-hour special in which a team of 12 New York policemen take on a team of 12 New York firefighters.

“Toughman” is essentially amateur boxing. Each match consists of three one-minute rounds. The combatants wear 16-ounce gloves, kidney belts, mouthpieces and headgear.

The “911” team competition, taped July 20, raised $68,000 for the Widows and Children’s Fund of the Patrolmen’s Benevolent Assn., plus another $10,000 for three New York City firefighters who died on Father’s Day.

After 12 bouts, worth 25 points apiece, is a final match worth 50. The team captains select who meets in the final. As things turn out, the final ends up determining the winning team. A 342-pound firefighter takes on a 210-pound policeman.

What makes this show work, besides the competition, is the announcing of Matt Vasgersian and Lawrence Taylor, who sprinkle in just the right amounts of sarcasm, humor and cynicism.

“When you finish punching me in the stomach, will you let me know?” says Taylor as the policeman goes to the firefighter’s rather large girth in the final.

Sean O’Grady returns as one of the interviewers and the show has been upgraded with the addition of Leeann Tweedon as the other interviewer.