Tracy Farmer’s Commentator, who at age 7 thrilled racing fans last summer when he won the Grade 1 Whitney for a second time and who is aiming towards a three-peat this summer, has been named 2008 Horse of the Year by the New York Thoroughbred Breeders.

Scheduled to make his 8-year-old debut in the Charles Town Classic on Saturday, where he will be running for a $1 million purse as a Grade 1 winner, Commentator also was named champion older male at the NYTB awards dinner, which was hosted by New York Racing Association track announcer Tom Durkin Monday evening in Saratoga Springs.

Trained by Hall of Famer Nick Zito, Commentator, a gelded New York-bred son of Distorted Humor, won more than $1 million in 2008, with four wins from six starts, including a record-setting 14-length victory in the MassCap.

Commentator’s first victory in the Whitney came in 2005, when the sprinter held off eventual Horse of the Year Saint Liam to win by a neck. That year, he also won both titles from the NYTB, having been named New York’s champion three-year-old male in 2004.

With a goal of coming back in the 2009 Whitney on August 8, Commentator will ship to the Spa next week to begin training for a three-peat in the 1 1/8th mile race. As an eight-year-old, five-time Horse of the Year Kelso won the Whitney in 1965.

“I want him to be like Kelso and Forego,” said Zito last fall. “He could have a place in history if he comes back and wins the Whitney.”

Sparingly campaigned, Commentator has won 13 of 21 lifetime starts for earnings for more than $1.8 million.

“This horse is very special, obviously, because he’s the fastest horse in America,” said Michael Martinez, Commentator’s breeder, at the dinner. “I think by the end of this year, he’ll be America’s horse.”

Doremifasollatido, winner of the Grade 2 Matron Stakes at Belmont Park, was named top two-year-old filly, while Cribnote, who was Grade 1 stakes placed in the Three Chimneys Hopeful and the Champagne, was named top two-year-old male.

Tin Cup Chalice, who became the first horse to sweep the Big Apple Triple by winning the Mike Lee at Belmont, the New York Derby at Finger Lakes and the Albany Stakes at Saratoga, won the award as New York’s leading three-year-old male, and Sweet Vendetta, winner of the Grade 2 Black-Eyed Susan at Pimlico, was top three-year-old female.

J’Ray, NYTB’s champion 2-year-old female and turf female in 2005, took down double honors again. Winner of the Grade 2 Canadian at Woodbine and the Grade 3 Matchmaker at Monmouth Park, she was named both top older female and top turf female. Pays to Dream, the Grade 2 Dixie winner, was named top turf male.

Grade 1 Carter winner Bustin Stones and By the Light were named top male and female sprinters, respectively.

Winning a lifetime achievement award was John Nerud, 96, who won the 1957 Belmont and Travers Stakes with Gallant Man and was awarded the Eclipse Award of Merit in 2006. The New York Racing Association’s leading trainer of 2008, Gary Contessa, was named Trainer of the Year for the third straight year, while Edgar Prado, who in 2008 rode Bustin Stones, Tin Cup Chalice, J’Ray, By the Light and Pays to Dream and was inducted into racing’s Hall of Fame, was named Jockey of the Year.