OWEN Wilson has handled his latest bust-up with Kate Hudson a lot better this time around – by immersing himself in blondes, boobs and beer.

Last August, the Butterscotch Stallion, depressed and despondent, reportedly tried to commit suicide after he and Hudson called it quits. But after the on-again, off-again lovebirds broke up this month for the second time, Wilson merely headed straight for a Philadelphia strip club last Thursday and partied with a topless Hudson look-alike, sources tell Page Six.

“He spent 4 1/2 hours at Rick’s Cabaret and was in an upbeat mood,” one spy said. “He watched the Flyers game, drank beer, and when a parade of 75 half-naked girls caught his eye, he asked for dances from several and definitely had a preference for blondes. He tipped at least one with a $100 bill.”

Later, a luscious blonde who resembled Hudson spent some private time with Wilson in a VIP suite. “If he had any problems, you’d never know it. He didn’t seem upset in the least,” the buxom look-alike told us. “People tell me I look like Kate, and it didn’t bother him at all.” Another stacked dancer had a slightly different take. “He seemed to have other things on his mind. Usually, my 36D boobs can hypnotize anyone – but his mind was elsewhere,” she said.

Wilson, in Philly shooting “Marley & Me,” stayed till closing time at 2 a.m. His rep, Ina Treciokas, didn’t respond to our call or e-mail.

Hudson, meanwhile, isn’t letting any grass grow under her feet. On the same night, she and Lance Armstrong were spotted at the after-party for Kid Rock‘s Madison Square Garden show at Wildwood Barbeque. The cozy pair was also seen over the weekend in Texas, where they dined together twice in Austin. “They looked like they were having fun,” a source told People.