To me the label of "yuppie" represents vacuous, egocentric materialists who care not one iota for the truly finer things in life: friends, family and good fun. If this be true, then Brooke Masters' piece "Madonna: Yuppie Goddess" {Out look, July 1} was right on the mark.

Unfortunately, the pejorative "yuppie" too often is used to define young, successful professionals, whether or not they operate with any sort of social conscience.

It is obvious that Masters believes all young professionals are rigid and uptight and that they look to Madonna for release and cathartic emancipation.

As a young (for me, 35), successful (I think) professional, I do not believe Madonna is "one of us." Nor do I find "her example ... empowering." It is sad that Masters, perhaps, has been unable to define her own persona and style but looks to someone else -- in this case, Madonna -- to do it for her. To have carried around a poster for five years, worshiping at its feet, is a sign that Madonna has not liberated Masters but enslaved her.

And to what? Madonna's "self-assurance" is nothing more than the borrowed identities of past screen stars. Rather than being self-assured, it seems she can't decide whether she's Marlene Dietrich, Mae West, Marilyn Monroe or some amalgam of the three. This is hardly the role model I would chose or recommend to any of my women friends.

In short, Madonna is not "in vogue with professional women." Most professional women don't need Madonna to show them how to find fulfillment. -- Rochelle S. Dornatt

In "Madonna: Yuppie Goddess," Brooke A. Masters tells us she worships Madonna and that thousands of other professional young women do so too. She quotes another worshiper as saying, "with Madonna, you've got to have an open mind. If you're a stick-in-the-mud, you're not going to be able to sit down and watch a Madonna video."

With all due respect, if there's anyone who's stuck in mud, it's the psychologically ignorant defenders of popular culture's excesses in the areas of sex, gender and race relations. Of course, Madonna fans have the right to wallow in mud, but it should be pointed out to them that there's mud, and then there's mud. Some mud is full of nutrients and promises future growth. Madonna's, and much else in contemporary pop culture, though fascinatingly "radio-active," is more like sludge. -- Aurand McDaniel