As he so frequently does, George Will has hit the nail partially on the head with his piece on private clubs {op-ed, Nov. 29}. Yes, this issue is irrelevant to most women. Even if access to currently male-only clubs were available on equal terms to all women, only very few would take advantage of the dubious benefits of such memberships. Most of those who did would be women who had already scaled the heights of the networking they believe is available only to members, and most important, they would be wealthy enough to afford the megabucks membership fees.

The National Organization for Women, however, does have an argument, though it is not the one it is choosing to make. The reason that clubs, restaurants and resorts are used for doing business or making business contacts is that the expense of these entertainments is tax deductible to individuals who can demonstrate a business connection. The 1986 tax law limited these deductions, but they are still important.

If all people had to do business in business settings or pay the cost out of their own pockets, both the male-only clubs and the K Street eateries would lose much of their clientele. Like all loopholes, this tax deduction benefits a select few at the expense of those who must pay for their own entertainment.

NOW's crusade against male-only clubs is elitist and irrelevant. As a former member of NOW, I urge it to concern itself with real women's issues. SOPHIE KORCZYK Alexandria