Jerry Seinfeld doesn’t day-drink — even if you offer him top-shelf stuff.

Spies saw the star polishing off a 24-oz. ribeye at Old Homestead Steakhouse while owner Greg Sherry hosted a wine tasting a table away.

When Sherry invited him to weigh in on a vintage Opus One cabernet, Seinfeld surveyed the bottles and quipped, “Love to, but I’m working. I wish I had the day off like you guys.”