The NFL Management Council said yesterday that 78 of 527 players the union claims will be free agents Feb. 1 are listed incorrectly. The Council, the negotiating arm for the NFL's 28 franchises, also said it is not about to concede that the NFL Players Association will be granted the $20 million in salaries that striking players missed as a result of the recent 24-day strike.

The National Labor Relations Board will issue a complaint against the NFL seeking the $20 million in wages and incentives lost when they missed the league-imposed deadline to report by 24 hours. But John Jones, a spokesman for the Management Council, said, "That is just the first step that begins the judicial process. In going before the administrative law judge {no date has been set}, we get a full hearing . . . of why the deadline was in place and why it was fairly administered."

Jones said 73 of the 78 players are under contract for 1988, four have been cut and one is retired.

He also said the Management Council still is reviewing the union's list of players it believes will be free agents -- one third of the league -- come Feb. 1 because no collective bargaining agreement is in place. "It could rise to more than 80," Jones said of the inaccurately classified players.

In a related matter, the Chicago Bears have stopped paying union dues, which amounts to approximately $90,000. Union representative Mike Singletary and assistant rep Dave Duerson resigned after the players' strike and nobody has taken their places.

Doug Allen, the union's assistant executive director, said, "Certainly it's a concern, but it's not indicative of the players across the league."