Retired Air Force major general Richard V. Secord twice told Iranian officials during secret talks last year that the United States was prepared to "fight the Russians in Iran" in the event of a Soviet invasion, businessman Albert A. Hakim told Congress yesterday.

Secord's pledge, given at meetings intended to revive the stalled arms-for-hostages initiative with Tehran, occurred in Brussels last June and again in Frankfurt in October. Secord also said the United States "will cooperate" with Iran "to depose" Iraqi President Saddam Hussein, Hakim said on his third day of testimony before the House and Senate select committees investigating the Iran-contra affair.

Hakim initially described Secord's assertions as a "bargaining method . . . used to get the attention of the Iranians," who were led by a representative of the prime minister's office. But Hakim acknowledged later that the commitments "represented the attitude of the total delegation," which included then-White House aide Marine Lt. Col. Oliver L. North and retired Central Intelligence Agency operative George Cave.

When Senate chief counsel Arthur L. Liman asked Hakim how Secord, North and Cave, "could, without any congressional approval or anything that you knew of, make these kind of representations," Hakim said his "impression" was that "the president of the United States was supporting this mission, {and} it was cleared with him."

The episode provided committee members a startling example of what some have called the "privatization" of U.S. foreign policy during the Reagan administration. At the time Secord and Hakim were making commitments in the name of the U.S. government, they also were hoping that the resumption of relations would position them for "business opportunities" worth millions of dollars, according to Hakim's testimony.

Senate Iran-contra committee Chairman Daniel K. Inouye (D-Hawaii) said in his closing statement to Hakim that it represented something "just unbelievable . . . and drastically wrong."

Hakim's third day of testimony produced new information about the complex financial deals behind the Iran-contra operations, as well as the "enterprise" -- the "multiheaded monster," as Hakim called it -- that came to dominate their lives. In developments at the hearings yesterday:Sen. Warren B. Rudman (R-N.H.) disclosed that Assistant Attorney General William Bradford Reynolds told committee investigators that attorney Thomas C. Green had informed him last Nov. 24 that the diversion of profits from the U.S. arms sales to Iran was Hakim's idea and that North had acted only as a "facilitator." This occurred at a time, Hakim said, when Green was serving as Hakim's lawyer. Hakim was not yet prepared to turn over to the U.S. government any of the $8.1 million residue from the profits of the U.S. arms sales to Iran. All of the funds are frozen by the government of Switzerland. Of the total, $1.4 million is in Swiss banks and the balance is invested through the London office of Merrill Lynch.

Hakim told the select committees that he owes money to Iranian businessmen or officials instrumental in establishing contacts between the White House and the Iranian government. Under questioning, he said he had been threatened by people who wanted their money. Hakim also said he has other debts to pay and wants to keep some profit for himself. Secord had planned to divide into two parts a $10 million "humanitarian" contribution to the Nicaraguan contras solicited last summer by the State Department from the sultan of Brunei but never received. The contras fighting the government of Nicaragua were to receive $3 million, probably in weapons. Hakim was to get instructions later from Secord about what to do with the balance.

Earlier this week, Assistant Secretary of State Elliott Abrams said he had sought the funds for "humanitarian" purposes under a statute that had been carefully worded by Congress to permit such third-country solicitation for the contras, but that barred U.S. government officials from seeking money abroad for lethal purposes.

On several points, Hakim disagreed with Secord's testimony of five weeks ago. Inouye implied that Secord would be recalled, after two Republican senators, Orrin G. Hatch (Utah) and Paul S. Trible (Va.), had said it is necessary.

Hakim testified that Secord had been responsible for the pricing of weapons, which in some cases were sold to the contras after a markup of 50 percent or more had been tacked on.

Documents introduced yesterday contradicted earlier claims by Secord that he had obtained a markup averaging 20 to 30 percent on weapons sold to the contras between January 1985 and August 1986. A handwritten record of one shipment showed mortars and other ammunition purchased for $188,300 being sold to the contras for $307,200, a markup the select committees said of "61 percent." The buyers also paid insurance and freight of about $140,000.

Hakim testified that the record appeared to be in Secord's handwriting and Liman said it agreed with records provided by contra leader Adolfo Calero. Another transaction showed a profit of 50 percent, more than $600,000 realized on an arms sale of $1.8 million.

Hakim could not explain why a document purportedly in the handwriting of his Swiss attorney and investment adviser, Willard I. Zucker, contained the phrase "Mrs. Bellybutton," a code name he and Zucker had adopted for North's wife, Betsy. The document contained the notation "$15,000," apparently intended to be transferred to Secord. But Sen. James A. McClure (R-Idaho) said the "Mrs. Bellybutton" notation appeared to have been added to the piece of paper, which was a Xerox copy. He said the copy would be turned over to a document specialist for analysis.

Sen. Paul S. Sarbanes (D-Md.) questioned Hakim about political pressure leading to the release of hostage David P. Jacobsen two days before last November's congressional elections. Sarbanes read from Hakim's earlier sworn testimony in which he said, "We had to meet a deadline in releasing hostages because the elections were coming up."

Hakim last October revised North's proposal that all the hostages be released in return for the delivery of arms -- a plan the Iranians rejected -- and replaced it with a new offer in which one or possibly two would be freed. Hakim agreed with Sarbanes that White House acceptance of the new plan was an example of the "political pressure" he had referred to in his deposition to committee investigators.

Rudman's disclosure of Assistant Attorney General Reynolds' remarks about Green opened a potential new area of inquiry, with potential legal problems.

Green's name appears on North's appointment calendar for a late afternoon meeting on Nov. 21, 1986. That same evening North and his secretary, Fawn Hall, altered or destroyed documents in North's National Security Council office. On Nov. 23, Attorney General Edwin Meese III confronted North with a memo the White House aide had written outlining a scenario for diverting funds to the contras from the U.S.-Iran arms sales. On Nov. 25, Meese held a news conference and announced that funds had been diverted. The next day a Federal Bureau of Investigation probe began.

On Nov. 24, in the midst of Meese's inquiry, Hakim was in Washington and attended a meeting of North, Secord and attorney Green. On Thursday, Hakim refused to tell the committees whether he had told North during the meeting about financial provisions he had made for him and his family.

Hakim's refusal was based on the lawyer-client privilege, which Hakim said applied because he was then represented by Green. This assertion, if upheld, could block hopes for learning more about this meeting, because Secord has testified that Green was also representing him and North simultaneously.

But Hakim's position came under sharp attack yesterday from Rudman, who introduced parts of Reynolds' statement to the committees. Rudman questioned whether Green was, in fact, acting on behalf of Hakim.

Rudman said Green's suggestion in his meeting with Reynolds that Hakim was responsible for the diversion of funds was hardly the act of an attorney speaking on behalf of a client.

Hakim himself said he was surprised to learn what Green had told Reynolds. Under questioning, Hakim also said that he has not yet received a bill from Green for his services of more than six months ago.

One focus of the investigation is the possibility of an organized cover-up by Reagan administration officials after the Iran-contra operations were exposed, committee sources have said.

Rudman said the committees would have to "very seriously discuss with counsel" whether to let Hakim and the others who met with him on Nov. 24 claim attorney-client privilege in light of the fact that Green was acting in a "multiple capacity."

"I happen to think it's been orchestrated by someone, I don't know who, to keep this congressional committee from getting information, and we will not be denied the truth," Rudman said.

Green and Secord could not be reached for comment.

The "Hakim accords," a phrase coined by Rep. Ed Jenkins (D-Ga.) and readily adopted by the witness, was a focus of extended questions throughout the day. The phrase referred to the nine-point agreement Hakim worked out with the Iranians, with Secord waiting in the wings, last October in Frankfurt.

The committees' emphasis was on the fact that the "accords" involved a diplomatic overture of the utmost importance -- the reestablishment of a working U.S. relationship with Iran -- but were written by a businessman with no security clearance, who was only recently naturalized as an American citizen and who, at one point, was given access to classified intelligence information from North that was being passed on to the Iranian representatives.Staff researcher Michelle Hall contributed to this report.