In search of the perfect spot to sport that "new" outfit? Festive New Year's eve galas are varied enough to satisfy even the most discriminating partier. Hotels and restaurants offer package deals that range from dinner and dancing with champagne and favors to overnight accommodations. Charley's Crab at Connecticut and L NW welcomes the New Year with roving magicians, sing-alongs, caricature sketches, dinner and champagne all evening at $35 per person. Your last chance for a 1981 tax deduction may be had at the Maryland Science Center in Baltimore. For $35 per person (50 percent deductible), a buffet dinner, casino games, dancing, champagne and fireworks will bring the New Year in with a bang. The Key Bridge Marriott offers Ed Walker of WMAL, who will perform a live radio show. Chuckle the New Year in with a cabaret of comedy at Garvins. For those of you who have private party plans but would like to end the evening with a formal touch, most hotels provide lodging at cut rates. Area Marriotts, for instance, offer rooms for one or two for $19.82. Toast the old and/or "resurrected" and welcome the new. Note: Some prices do not include tax and gratuities. NIGHT LIFE ANNUNCIATION CHURCH HALL -- 3810 Massachusetts Avenue NW. 770-2171. Irish band, dancing, beer, midnight breakfast. BYO champagne. $12.50 per person. BAYOU -- 3135 K Street NW. 333-2898. The Nighthawks; tickets available for 7:30 show only; $7.50. BLUES ALLEY -- At the rear of 1073 Wisconsin Avenue NW. 337-4141. Ahmad Jamal and the Keter Betts Trio. Three performances: Show I: Dinner and show, $30; show only, $15. Show II: Dinner, show, champagne, favors, $50; show only, $30. Show III: Breakfast and show, $15. COMEDY CAFE -- 1520 K Street NW. 638-5112. 8:30 show: Comedy and champagne; $6 per person. 11:00 show: Comedy, hors d'oeuvres, champagne, favors; $12.50 per person. THE EATING PLACE -- 1400 Reisterstown Road, Pikesville, Maryland. 301/764-3083. Singles party with music, dancing, cash bar, snacks, champagne, favors, midnight breakfast. $10 per person. GARVINS -- 2621 Connecticut Avenue NW. 234- 7143 or 234-7161. Comedy show, dinner, two drinks, music, dancing, favors. $45 per person. Without dinner $32.50 per person. KENNEDY CENTER -- Grand Foyer. Dancing in the Foyer begins at 11 p.m. with Alexander Schneider and Friends for all those holding ticket stubs to any December 31 performance at the Center. KNIGHTS OF COLUMBUS -- 3611 Stewart Road, Forestville, Maryland. 894-8381. Champagne, open bar, dancing, midnight breakfast. $15 per person. MARYLAND SCIENCE CENTER -- 601 Light Street, Baltimore. 301/685-2370. Dinner buffet, open bar, fireworks, casino games, music, dancing, door prizes, champagne. $35 per person (50 percent tax- deductible). 9:30 -- 930 F Street NW. 393-0930. Live music with Strange Party from New York, dancing, cash bar, champagne, hors d'oeuvres. $10 per person. SINGLES GALA -- Holiday Inn, I-495 and Telegraph Road, Alexandria. 820-3846. Music, dancing, champagne, midnight breakfast. $35 per person. RESTAURANTS ALPENHOF -- 1243 20th Street NW. 223-3794. Dinner, German music, dancing, champagne, favors. $45 per person. AMELIA'S -- Underground Crystal City, Arlington. 920-6650. Dinner, music, dancing, champagne, favors, midnight danish and coffee. $30 per person. BULLFEATHERS -- 410 First Street SE. 543-5005. Special dinner menu ($28.85 per person), music, dancing, champagne, free breakfast for customers arriving before midnight. CHARLEY'S CRAB -- 1101 Connecticut Avenue NW. 785-4505. Dinner, magicians, live music, dancing, comedian, caricature sketches, Dinner, champagne, favors. $70 per couple; $40 per person. LA VAGABOND -- 7315 Wisconsin Avenue, Bethesda. 654-2575. Regular dinner menu with special features. Favors after 8 p.m. Cover, $5 per person. McCABE'S IRISH VILLAGE -- 11305 Lockwood Drive, White Oak. 593-8353. Dinner, Irish music, champagne, midnight breakfast. $40 per couple. MONTICELLO -- 1600 Wilson Boulevard, Rosslyn. 522-5555. Dinner, music, favors, complimentary parking. $17.50 per person. OLD BUDAPEST -- U.S. 50, Fairfax. 273-2800 or 591- 2800. Dinner, champagne, favors, midnight Hungarian breakfast. $35 per person. PENTHOUSE -- Quality Inn, 300 Army-Navy Drive, Arlington. 892-4100. Hors d'oeuvres, champagne, favors. $25 per person. PICCOLA ITALIA -- 3709 Macomb Street NW. 244- 7806. Dinner, live music, dancing, champagne, favors. $29.50 per person. PICCOLO MONDO -- 1835 K Street NW. 223-6661. Dinner, live music, dancing. $40 per person. LE PROVENCAL -- 1234 20th Street NW. 223-2420. Special a la carte menu, favors. QUINCY'S -- 5444 Columbia Pike, Arlington. 671- 2774. Dinner, dancing, open bar, champagne, favors. $100 per couple; $55 per person. SHEZAN -- 913 19th Street NW. 659-5555. Dinner, one cocktail, live music, dancing, champagne, favors; $65 per person. After 11 p.m. for music and dancing; $10 per person. VAL DE LOIRE -- 915 15th Street NW. 737-4445. Dinner, French entertainment, champagne, favors. From $26.95 to $31 per person depending on choice of entree. ZACHARY'S -- 6238 Old Dominion Drive, McLean. 821-1976. Special dinner menu starting at $12.95, complimentary champagne. HOTELS THE CANTERBURY -- 1733 N Street NW. 393-3000. Partied out? Too tired to drive home? Overnight accommodations at $19.82 per person includes continental breakfast in the morning. BETHESDA HOLIDAY INN -- 8120 Wisconsin Avenue. 652-2000. Live entertainment by the original Drifters, dinner, dancing, open bar, champagne, favors, ovrenight accommodations. $139.80 per couple. BETHESDA MARRIOTT -- 5151 Pooks Hill Road. 897- 9400. Ballroom: Dinner, live music, dancing, hors d'oeuvres, champagne; $99.82 per couple. Stirrup Cup Lounge: Live music, dancing, champagne, midnight continental breakfast; $9.82 per couple. CAPITAL HILTON -- Sixteenth and K Streets NW. 393-1000. The Rainbow weekend: Accommodations for three days, two nights, wine and fruit basket, American breakfast and Sunday brunch at Twigs and a sightseeing tourmobile pass; $88 per person. The Economy Rainbow: Accommodations for three days, two nights and a sightseeing tourmobile pass, no food; $59 per person. CRYSTAL CITY MARRIOTT -- 1999 Jefferson Davis Highway. 521-5500. Dinner, live music, dancing, open bar, champagne, favors, overnight accommodations; $125 per couple. Without room, $95 per couple. DULLES MARRIOTT -- Dulles International Airport. 471-9500. Dinner, champagne, room, breakfast. $59.82 per couple. GAITHERSBURG MARRIOTT -- Lake Forest Boulevard. 977-8900. Music, dancing, snacks, favors. $10 per person. HYATT REGENCY -- 400 New Jersey Avenue NW. 737-1234. Hugos: Regular dinner menu, music, dancing. A la carte prices. Overnight accommodations, $53 per couple. KEY BRIDGE MARRIOTT -- 1401 Lee Highway. 524- 6400. Deal I: Dinner, live music, dancing, champagne; $59.80 per person. Deal II: Buffet dinner, dancing, open bar, live broadcast by WMAL's Ed Walker; $59.80 per person. L'ENFANT PLAZA -- 480 Lowes L'Enfant Plaza SW. 484-1000. Apple of Eve: Dinner, live music, dancing, champagne, favors, overnight accommodations; $63 per couple. Without room; $38 per person. RAMADA INN -- 7801 Leesburg Pike, Falls Church. 893-1340 Sixteenth and K Streets NW. 638-2626. Dinner, orchestra music, dancing, champagne, favors, complimentary parking, overnight accommodations and New Year's day brunch; $115 per person. Without overnight and brunch; $75 per person. SHERATON WASHINGTON -- 2660 Woodley Road NW. 328-2000. Dinner, two bands, three free drinks, dancing, champagne, midnight breakfast, complimentary parking. $85.95 per person. Parties of eight, $77.50 per person. Parties of two will be seated in groups of eight. SHOREHAM -- 2500 Calvert Street NW. 234-0700. Dinner, orchestra music, dancing, champagne, open bar, favors, midnight buffet breakfast, overnight accommodations; $195 per couple. Without overnight; $160 per couple. Blue Room: Orchestra music, dancing, open bar, champagne, favors, midnight breakfast buffet, overnight accommodations; $145 per couple. Without overnight, $110 per couple. SPRINGFIELD HILTON -- 6550 Loisdale Road. 971- 8900. Deal I: Big Red -- Buffet dinner, open bar, champagne, favors; $62.50 per person. Deal II: Van Pressley -- Dinner, champagne, favors. $42.50 per person. Deal III: Bar seats for the Van Pressley show, $15, includes champagne. STOUFFER'S -- 2399 Jefferson Davis Highway, Arlington. 979-6800, ext. 7152. Dinner (entrees $19 to $32), dancing, overnight accommodations ($38, up to four persons), New Year's day champagne brunch ($12.95 per person). TABARD INN -- 1739 N Street NW. 785-1277. Dinner, string quartet, champagne. $25 per person. Overnight accommodations, bottle of wine, morning breakfast, $48 per couple. TYSONS CORNER MARRIOTT -- 8028 Leesburg Pike. 734-3200. Deal I: Dinner, music, dancing, magic show, champagne, favors, midnight breakfast, overnight accommodations; $136 per couple. Without overnight, $99 per couple. Deal II: Dinner, dancing, midnight breakfast, overnight accommodations, champagne, favors; $115 per couple. Without room, $80 per couple. WASHINGTON MARRIOTT -- 22nd and M Streets NW. 872-1500. Music, dancing, champagne, midnight breakfast, overnight accommodations, New Year's day brunch; $99 per couple. WOODEN NICKEL -- 245 North Washington Street, Falls Church. 241-0632. Dinner, live entertainment, champagne, overnight accommodations; $65 per couple. Without overnight, $50 per couple. THEATER HARLEQUIN -- 1330 Gude Drive, Rockville. 340- 8515. "Oliver." Dinner, champagne, midnight breakfast and variety show. $75 per couple. KING'S JESTER -- 8049 13th Street, Silver Spring. 946-2077. "The Taming of the Shrew," buffet dinner, big band music, champagne, favors, midnight breakfast. $75 per couple. WARNER -- 513 13th Street NW. 626-1050. "Your Arms Too Short To Box With God" and champagne reception. $15 to $22 per person. CHAMPAGNE FLIGHT SUNSHINE FREEDOM BALLOONS -- Howard County, north of Olney, Maryland. 301/854-6679. A one- hour champagne flight for two, $190.