Sam Waterston says the season finale of “Law and Order” might seem like it was derived from the Elliot Spitzer drama, but it was not.

“I shouldn’t say we’re doing the Eliot Spitzer story. I should say we’re doing a story about a politician who gets into trouble because of sexual questions … involving prostitution,” Waterston told the AP.

“It goes in all different directions,” he continued. “`Law & Order’ raises questions about what’s fair, what’s right, what’s justice, that aren’t necessarily raised by the original story or … can’t be gone into in just a news story.”

So there you have it. The idea just looks exactly like the Elliot Spitzer but it really isn’t.