Have you decided where you are going to spend New Year's Eve? It should be someplace where you wouldn't mind staying if any of our normal, every day support systems should fail. One unconcerned gentleman has made reservations for a flight over Antarctica. Experts will be on board the 747 to explain about the history and geography of the South Pole area, with the plane descending from 10,000 meters to about 600 meters to provide spectacular views. A special for New Year's Eve will be an on-board jazz band. You won't miss a thing because it will be daylight all night long.

Another choice, for those collecting reversions such as Hong Kong and Macao (Dec. 20), would be Panama for the transfer of the canal at noon on Dec. 31. Among the festivities will be a millennium marathon. Information from the embassy (03) 3499-3741 or their Web page (embassy.kcom. ne.jp/panama/topj.htm).

How about Venice, a perennial setting for romantic escapes? Robert Wilk, creator of Roberto's Italian Table, a cooking school combining cultural excursions and the secrets of some of the world's leading chefs, is planning a five-day Venetian experience with the Eve at Quadri on Piazza San Marco. Fax (39-041) 714-571 or e-mail [email protected]. Also ask about upcoming cooking programs, the next in October at Villa San Michele in Florence.