The luncheon given today by President Mikhail S. Gorbachev at the Soviet Embassy for American "intellectuals and opinion leaders" may be the biggest gathering of motion picture greats since Ronald Reagan dined with friends in the White House.

According to the guest list, which became available last night, the 38 Americans invited include Gregory Peck, Jack Lemmon, Robert Redford, Frank Sinatra, Burt Lancaster and Jane Fonda, all of whom made names for themselves on the silver screen.

Also included on the list to meet Gorbachev and his wife, Raisa, are musicians Dizzy Gillespie and Van Cliburn, as well as such other cultural figures as J. Carter Brown, director of the National Gallery of Art, Smithsonian Institution chief Robert McC. Adams, Librarian of Congress James Billington and playwright Arthur Miller, who was once married to a motion picture great. Ray Bradbury, the science fiction writer, adds to the arts group.

Mrs. Gorbachev had indicated that she would like to meet some movie stars during her visit.

Henry Kissinger has been invited as a representative of the foreign affairs community. So has Stephen Cohen, the Princeton Sovietologist, and economist John Kenneth Galbraith.

The only full-time politician on the list is Jesse Jackson.

Susan Eisenhower, who was recently married to a leading Soviet physicist, Roald Sagdeev, and Pamela Harriman, the widow of W. Averell Harriman, who was ambassador to the Soviet Union, are among the invitees.

Ted Turner, head of Cable News Network and Jane Fonda's frequent escort of late, represents the journalistic community.

Several university presidents have been invited, including Derek C. Bok, who announced his resignation Tuesday as president of Harvard University.

A Soviet official said Gorbachev is likely to make a talk to the assembled group and then invite questions and conversation in the style of a meeting held with a group of American intellectuals and public figures at the Soviet Embassy during his last visit here in December 1987.