CALGARY, FEB. 28 -- Uskotko Ihmeisiin?

In Finnish, that means: Do you believe in miracles?

Although the Soviet Union already had won the gold medal, the answer once again in the Olympic hockey tournament is, "Yes."

Erkki Lehtonen's power-play goal with 1:40 left to play, in the final hockey game of the Olympics this afternoon, gave Finland a 2-1 upset victory over the Soviets and a silver medal in the Olympics, the Finns' first hockey medal ever. In fact, Finland had never finished in the top three in a world championship or Olympics -- until today at the Saddledome.

"It creates Finnish hockey history," said Coach Pentti Matikainen. "It's a real great thing."

Soviet assistant coach Igor Dmitriev said his team, which clinched the gold medal with a victory over bronze medalist Sweden Friday night, didn't play its best today. This was the Soviets' first loss in Olympic competition since the United States upset them, 4-3, in the 1980 Olympics in Lake Placid.

"We had to fight with our own mood and condition," Dmitriev said. "There simply wasn't enough energy or reserve left. I'm absolutely certain if the issue was decided today, you would have seen a different result on the ice."

Finland's Janne Ojanen scored midway through the second period, but the U.S.S.R.'s Alexandre Mogilny tied the game 6 minutes 40 seconds into the third period.

Finland goaltender Jukka Tammi, an unexpected starter for regular Jarmo Myllys, made 31 saves.

Sergei Mylnikov, who was the Soviets' goaltender throughout the tournament, made 17 saves, but his mistake allowed the winning goal.

With Finland on the power play because the champions had too many players on the ice, Timo Susi skated in on Mylnikov, drawing him out of the crease. Mylnikov tripped and Lehtonen fired the loose puck into an unprotected net.

The Soviets (55-5-2 overall) brought a 15-game Olympic winning streak into the game. The gold medal they won was their seventh in nine Olympics. The United States won the other two in 1960 and 1980.

Sweden 3, West Germany 2:

Top-seeded Sweden clinched a bronze medal by rallying and in so doing eliminated Canada from the Olympic hockey medal picture.

Sweden scored two goals in the third period, the second when former NHL forward Bo Berglund took a pass from Jens Ohling and tapped the puck past Karl Friesen with 6:33 to play.

Twenty-nine seconds into the third period, Sweden's Jonas Berg-qvist beat Friesen from in close, tying the score 2-2.

Sweden, the world champion and winner of bronze medals in the 1980 and 1984 Olympics, needed the Soviet Union to beat Finland to edge the Finns for the silver.

West Germany finished fifth.