CALGARY, FEB. 19 -- The Soviet Union will provide the National Hockey League with a list of about 10 players who will be permitted to play in the NHL, possibly this season but almost definitely for the 1988-89 season, it was announced here today.

Alan Eagleson, representing NHL Commissioner John Ziegler, said final negotiations with the Soviets, mostly dealing with financial matters, are continuing but he expects to receive a list from the Soviets by the end of the Winter Olympics on Feb. 28.

Eagleson, executive director of the NHL Players Association, also said agreements have been reached with the Soviets on three other matters: The Soviets agreed to send two teams to North America in December 1989 and two teams in January 1990 to play four or five games against NHL teams, with the results possibly counting in the standings. Two Soviet teams will tour North America this December and January, playing 10 to 14 games against NHL teams as part of the NHL-Soviet super series. The NHL will send two teams, as yet undetermined, to the Soviet Union in September 1989 for part of their preseason training camp and to play four or five games against Soviet Elite Division teams in Leningrad, Moscow, Kiev and possibly Tashkent.

On an Olympic day when the U.S. hockey team's 6-3 win over Norway kept its medal hopes alive, the Soviets dominated in cross country skiing, the East Germans dominated in the doubles luge and West Germany's Marina Kiehl scored an upset victory in the women's downhill, the Soviets' apparent decision to send their players to the West overshadowed most developments.

Eastern bloc athletes have competed for salaries and prize money in the West, especially tennis players like Soviet Alex Metreveli in the 1970s and more recently Ivan Lendl of Czechoslovakia. But no Soviet athlete has played on a professional team outside his country.

Eagleson said he had no idea how much the Soviets would ask in compensation, but assumed it would be in the $100,000 to $200,000 range per year per player, with most of the money going to the federation, not the player. He said those negotiations would be handled by individual teams.

"They are anxious for currency," he said. "They realize this will mean money for their federation. I think that and glasnost had a lot to do with it.

"Knowing the players they have been talking about, I don't think there will be anyone on that list under 28 or 29 years old," Eagleson said. "I think it {the list} will be about 10 players, with six of them not that interesting. . . . But it is a start."

According to Eagleson, there are 13 Soviet players who have been drafted over the years by NHL teams, including Mikhail Tatarinov, a 20-year-old defenseman picked by the Washington Capitals.

Five players on the current Soviet Olympic team have been drafted. Viacheslav Fetisov, 29, considered one of the premier defensemen in the world, and defenseman Alexei Kasatonov, 28, were drafted by New Jersey in 1983; forwards Vladimir Krutov, 27, and Igor Larionov, 28, were drafted by Vancouver and forward Sergei Makarov, 29, was chosen by the Calgary Flames.

No Soviet player will be allowed to play in the NHL until he has gone through the league draft.

Eagleson indicated the New Jersey Devils already have been negotiating with the Soviets about compensation for Fetisov and Kasatonov, both longtime members of the Soviet national team.

"There is no indication they will be on the list," Eagleson said. "But if the Soviets win the gold here, Kasatonov and Fetisov may be rewarded for that. In my discussions with them, they want to play here. Krutov, Larionov and Makarov, I don't think so."

Eagleson indicated he thought there was a "10 percent chance" some Soviet players would be made available to NHL clubs after the Olympics, perhaps in time for the stretch run for the playoffs.

Capitals General Manager David Poile, who is coming here Saturday to scout, said from Vancouver, "I've got mixed feelings on it.

"From past experience, of the Europeans who have been brought over, the younger ones have had more success. We had Milan Novy from Czechoslovakia, and clearly his best years were behind him. He didn't speak English; he was just here for a year. There was no commitment to fit in with the North American way of life. With the Russians, it could be a similar situation.

"The level of players will be interesting. Regardless of age, will they be people who played in the Olympics, or a lesser type player?"

Poile indicated he does not expect Tatarinov to be on the list. Although he played with the Soviet team last year in the Rendez-Vous series in Quebec, he was not on the Olympic team. "I don't know why," Poile said. "But he's 20; I don't think he'll be available."

Poile said he was in favor of having games count in the NHL standings when the Soviets visit for the 1989-90 season. "If all five Patrick Division teams played them and it counted, I like that very much. I am not that wild about setting up part of a training camp over there, but we would certainly do it if we were asked. I'd prefer Mount Vernon {ice arena in Alexandria, where the team trains and practices}."

"They're world-class players," Vancouver General Manager Pat Quinn said of Larionov and Krutov, "and there's no reason they wouldn't step right into the NHL and make a contribution."

But it comes back to the question of which players will be involved.

"I don't anticipate in my wildest expectations that Sergei Makarov will be available to play in the National Hockey League next year," said Calgary General Manager Cliff Fletcher of the forward the Flames drafted in 1983.

Eagleson said most NHL club owners were in favor of the latest agreement with the Soviets, although Toronto owner Harold Ballard and Philadelphia owner Jay Snider objected because of what Eagleson described as "problems with their treatment of Soviet Jews and other human rights issues."