Entertainer Arthus Godfrey's 1,967-acre Beacon Hill farm near Leeburg is being offered for sale for $6 million.

Godfrey, now 73, acquired 326 acres and the six-bedroom, five-bath "main house" in 1946. Subsequently, he acquired adjoining acreage to bring the farm to its present size. However, he plans to retain a near-by 90-acre tract and a seperate 28-acre contiquous tract on which he has a friend living with a life tenancy agreement.

In addition to the big house, where Godfrey's wife Mary has lived most of the time for 30 years and to which he has commuted on weekends from his apartment and office in New York, the Beacon Hill property contains 10 other smaller houses, some of them historic. Some are rented to the staff that runs the beef cattle and horse farm for the Godfreys. Mary Godfrey is an avid horsewoman.

The listing on the Godfrey property is being handled on an exclusive basis by the firm of King & Cornwall, Inc., in Leesburg.

Stewart B. Knower, a partner in the King-Cornwall firm, said the price on the Beacon Hill estate may be slightly high at an average of nearly $3,000 an acre. But he said the house is of masonry construction, with stables, indoor riding hall and skating rink, outdoor pool and other buildings.

In terms of potential buyers, Knower said that the appeal might be to a big corporation for a special facility such as Xerox Corp. established on the east side of Leesburg on some 2,200 acres in Loudoun County. He noted that the purchase price of that tract was in excess of $2,500 an acre several years ago. Xerox now has a training facility on its property, which occupies only a small fraction of the total holding.

The Godfrey estate, which is on the northwest side of Leesburg, adjoins Morven Park, site of the International Equestrian Centre, and is near the town of Waterford, which has been designated for historic preservation.

The Godfrey farm site is near Dulles International Airport. The town of Leesburg.