NEWLY single Katie Holmes is deter­mined to reinvent herself as a Man­hattan socialite, dropping an astonishing $100,000 for a complete head-to-toe image makeover.

Now that she’s free from Tom Cruise, the re-ener­gized star “is revamping her look, style and attitude in order to jump-start her career and love life,” a close pal told The ENQUIRER.

“Her attitude is: ‘Look out New York, Katie’s back in the game!’

“If Tom turned her into  Miss Goodie Two-Shoes, she’s now ready to join the ‘Sex and the City’ club!”

Soon after the 33-year-old “Dawson’s Creek” beauty and her 50-year-old Scien­tologist husband signed off on their divorce settlement in early July, “Katie treated herself to a lavish post-split pick-me-up shopping spree,” revealed her pal.

“She splurged on nearly $15,000 worth of sexy lin­gerie and undergarments alone. She also bought 15 pairs of pricey designer Christian Louboutin shoes and went on a tear at Barneys New York department store, buy­ing a closet’s worth of clingy cocktail dresses and power suits to wear to auditions and meetings.

“Katie visited her hairstylist for a cut and had her hair dyed to get rid of the gray.

“She also bought $4,800 worth of cos­metics and hired a personal trainer for $10,000 a month.”

As The ENQUIRER re­ported in May – just one month before she slammed Cruise with divorce papers ending their 5 1/2-year marriage – the once-radi­ant actress looked haggard and run­down.

But now that she’s escaped the clutches of her controlling husband, “she wants to show the world who she really is – a beautiful, confident and talented woman bal­ancing single motherhood and a thriving career,” said the source.

Katie has overlooked nothing.

“She even bought five really expensive watches as well as necklaces, earrings and bracelets.”

During her time with the “Oblivion” star, Katie turned into a submissive, soft-spoken wallflower, noted the pal, adding: “But now she’s ready to roar!

“She’s even interviewing life coaches to help depro­gram all the crap Tom filled her head with.

“Katie is willing to shell out whatever it takes to reclaim her fabulous looks and personality and re­launch her career.”