And P.S.: Don't Knock Gorbachev

By DAVID ELLIS

Pity the Soviet visitor to the U.S. who is unbriefed on local customs. But Panorama, a Moscow newspaper, offers these pointers:

-- Never refuse anything. Americans offer gifts only once, so modesty is a mistake.

-- There is no such thing as exploitation. If you help someone with odd jobs, pocket any pay tendered -- you might earn the equivalent of a year's salary in rubles after just a few days.

-- If a broken VCR or answering machine is available, grab it. Soviet customs agents won't tax defective luxury items.

-- Don't feel ashamed of your English. Many Americans have trouble speaking it properly themselves.

With reporting by Sidney Urquhart