Janitor contract negotiations remained clogged yesterday, with both sides accusing each other of being flush with cash.

"There is still a wide gap between what the union is requesting and what we're offering," said James Berg, president of the Realty Advisory Board, a building-owner association. "But we'll continue to work through the night if necessary."

The 26,000 janitors within Local 32BJ of the Service Employees International Union threatened to strike on New Year's Day if they don't get what they describe as their "share" of the commercial real-estate boom. But the building owners say the janitors already are the best paid in the country, with an average salary of $40,500.