If you and your friends want to relax and watch the bowl games on New Year's Day, make it easy and comfortable for them (and for you). Mrs. William F. Talbert, wife of our Davis Cup team captain, presides here at a bowl-game-watching party which takes the host and/or hostess away from the TV set as little as possible. Serve all drinks on the rocks, eliminating fuss and many types of glasses. Have a big supplementary ice-keeper under the table. With the drinks offer snacks which stay fresh and don't require much attention from you. Supper for East Coast viewers or lunch for those in the western half of the country is prepared ahead, except for last-minute warming or browning. Place your buffet table in a corner of the room where your guests can serve themselves and not obstruct anyone's view. Provide little stack-away tables so that no one has to eat from his lap or put a glass down on the rug.

Cook cocktail sausages in 2 tablespoons of Spanish fino sherry. Place in chafing dish to keep hot. Provide unusual nuts for nibbling, like Royal Hawaiian macadamias and pistachios in the shell. Serve a large variety of olives, stuffed onions, pimientos and almonds. Cheese sticks of flaky delicacy can be ordered from a new gourmet shop, Suzanne-Crue & Co., 146 E. 58 St., New York City. Pizza-flavored appetizers by FFV have delightful flavor. So do coffee-flavored hard-cooked eggs. Simmer eggs in water and coffee grounds for 4 hours and they will have a surprisingly nutty taste.

Prepare Turkey Divan in the morning. Line a shallow baking dish with cooked broccoli. Lay slices of roast turkey breast on top. Cover with rich cream sauce, into which you beat a couple of egg yolks; sprinkle with freshly grated Parmesan and dot with butter. Pop into a 400° oven 20 minutes before serving time. Place on Hotray to keep warm, along with dinner plates and French bread. Prepare fruit in the morning, douse with kirsch. Chill. Cookies are Pepperidge Farm's.

Salton Hotray, 28 by 16½ inches, with adjustable temperature control, Formica handles and aluminum frame is about $40. Silver Sculpture flatware pattern, $36.75 for six-piece place setting; Paul Revere bowl (with fruit) $58.50; fluted oval bowl (with holly) $70; all by Reed & Barton (silver prices include federal tax). From B. Altman & Co., New York: Rosenthal's "Topaz Band" china, $18.95 for 5-piece place setting; old-fashioned glasses, $2.35 each; cake plate on stand, $6 (both by Heisey); Danish teakwood plate for crackers, about $6; Danish hors d'oeuvres tray of teak with glass dishes, about $5; copper chafing dish, about $30.

Nancy Talbert is wearing a beige silk pullover shirt ($15) and canvas buttermold-print floor-length skirt with wide leather belt ($20; both by Glen of Michigan). Her jewelry is by Richelieu.

PHOTOGEORGE LAZARNICK1 Coke for young viewers
2 Whiskies, vermouth and gin for grownups
3 Beer on ice
4 Cocktail sausages in sherry
5 Macadamia and pistachio nuts; stuffed olives
6 Cheese sticks with caraway; pizza-flavored appetizers
7 Coffee-flavored eggs
8 Turkey Divan
9 Hot French bread
10 Fresh fruit in kirsch
11 Champagne cookies