New Year’s Eve, from cheap to chic By MICHAEL PRITCHARD Staff Writer, (609) 272-7256, E-Mail

Surveying the tattered remains of your Christmas - the piles of ripped wrapping paper, the picked-lean ham, the hum of $50 video games in the background - one thought has to come to mind: "Man, how are we going to pay for all this?"

Sorry, no time to think about those bills. New Year's Eve approaches. That means champagne toasts, dinner reservations at a fancy restaurant, new outfits, boxes of little hot dog hors d'oeuvres ... in other words, more bills.

Of course there are two ways you can approach the holiday. One, develop the attitude that money doesn't matter, whip that credit card out of your pocket and dive right in. Or two, you can be a little more frugal, thinking that New Year's is an overrated holiday to begin with.

Here is a dream list of possible New Year's plans that run the gamut from extravagant to downright cheap. Some may give you ideas for next year (or at least show you how the beautiful people live). Others can be put together at the last minute.

At the very least, they'll help you budget the fun. That will get you to the end of January, when you can plan your Super Bowl party. Happy New Year

Times Square

Round trip bus fare from Atlantic City: $27; room at Times Square Hilton: $250 and up; admission to Times Square: ; watching the ball drop: ; thermal underwear: $40.

Watching the ball drop while sitting inside a heated restaurant with actual restrooms: $350 platinum package at Times Square Planet Hollywood. Includes open bar, dancing, entrance to second-story lounge overlooking Times Square, party favors, champagne toast, VIP buffet, disposable camera.

Alternative: Dick Clark and his "Rockin' Eve 2004" on WPVI-TV 6.

An evening with Count Basie

New Year's Eve with the Count Basie Orchestra at Chicago's Symphony Center. Airfare to Chicago: $412; concert tickets: $73 to $350. Special Symphony Center dinner package: $200, cocktails, hors d'oeuvres, filet mignon and shrimp. Room at Fairmount Chicago: $150 and up

Alternative: Deciding against the trip and just buying a CD of Count Basie: $12.99.

Tournament of Roses

Airfare to Los Angeles/Pasadena: $1,500; room Sheraton Pasadena Hotel: $120 and up; Rose Bowl ticket: $510 to $2,175 (not counting scalper prices); Rose Parade tickets: $40 to $70 grandstand, curbside .

Special Pasadena New Year's package from Escape Holidays: $1,550 with game ticket, $1,143 without, includes sightseeing tours in Los Angeles and grandstand seating at Rose Parade.

Alternative: Watching the parade and game on your living room TV: $11.50 basic cable.

Funky, new wave bash

Four-day New Year's retreat at the Hilton Sedona Resort & Spa, Sedona Ariz.: $1,895 single, $1,495 double. Includes massage, yoga training, hiking, meditation and New Year's Eve candlelight ceremony.

Much less ritzy New Year's Eve Soulful Celebration: $90, includes power circle and releasing ceremony at midnight. Travel expenses: . People going to power circles usually hitchhike.

Alternative: Skipping the trip, buying a crystal from a new wave shop and offering up a little chant: $5

Closer to home

Making the scene at Deja vu nightclub in Atlantic City: $100 men, $75 for women, four-hour open bar, hors d'oeuvres. Proper attire for a nightclub: $350 and up

Alternative: Making the scene in rented shoes: $18.95 adults, $14.95 teens Loyle Lanes, Vineland, includes bowling, snack buffet, party favors and door prizes. Proper attire for a bowling alley: $35 or less

Throwing own party

"Happy New Year" centerpiece with balloons: $19.95; "Happy New Year" paper goods: $25; "Happy New Year" hats: $1.59 a piece ($1.99 for the big hats); "Happy New Year" favors: about 50 cents each; Hormel party tray: $11.99; 22-ounce shrimp ring: $15.99; 20-ounce potato chips: $2.99; 2-liter soda: $1.20; 24-ounce package of fancy hors d'oeuvres: $13.99; case of Rolling Rock: $20; fifth of Jim Beam bourbon: $13.95; 750 mil. Stolichnaya Vodka and Gallo Vermouth (for martinis): $18.95 and $4.95; bottle of Korbel champagne for midnight toast: $15.95

Alternative: Figuring out that it's much easier to go to somebody else's house: $7.95 for bottle of white zinfandel (you shouldn't show up empty handed).

The morning after

Coffee, 20-ounce: $1.05; Extra Strength Tylenol: $6.79, 50 count; Maalox Max: $6.19; Extra Strength Alka Seltzer: $4.69

Ultimate alternative

And finally, New Year's on the cheap: Swanson Hungryman Steakhouse Dinner: $5.99; 20-ounce coke: $1.30; conking out before Dick Clark even shows up and sleeping through the whole thing: priceless.

To e-mail Michael Pritchard at The Press:

MPritchard@pressofac.com