`ROSEANNE' VS. `MAD ABOUT YOU' : SHOWS TO SPAR FOR KNOCKOUT TUESDAYS AT 8.

Byline: Keith Marder Daily News Television Writer

No two families could have less in common than the Conners of ``Roseanne'' and the Buchmans of ``Mad About You.''

It's a Budweiser-out-of-the-can, Midwestern brood of white trash vs. a couple of Manhattan yuppies whose most difficult decisions most days is cappuccino or frappaccino.

Two of America's favorite sitcoms will go head-to-head tonight and for a half-hour every Tuesday night at 8.

Roseanne and Jamie: Let's get ready to rumble.

Every year there's at least one television matchup that is intriguing enough for people to talk about, or at least watch one while taping the other.

Two years ago, it was ``Frasier'' vs. ``Home Improvement,'' and ``ER'' against ``Chicago Hope.'' Last year it was ``ER'' and ``Murder One,'' as well as ``Murder, She Wrote'' vs. ``Friends.''

For the record, NBC basically won all four.

``ER'' has been dominant, ranking No. 1 or 2 most weeks for the last two years. ``Frasier'' has had a smaller audience than its rival ``Home Improvement,'' but it remained firmly in the top 20 often enough to help NBC build a night on Tuesdays.

The biggest matchup this year pits ``Roseanne,'' which is in its ninth and presumably final season, against ``Mad About You,'' a fresher show that has moved around the weekly lineup its entire four-year run.

Neither show is on the upswing, ratings-wise, though ``Mad About You'' had a resurgence at the very end of last season when the Buchmans' relationship went on the rocks. (And this year, Jamie's pregnancy may pump some life into the show.)

Both of these shows have huge followings - between them, the audience is larger than ``ER's.'' So millions of people will have to make a choice.

Analysts say they will probably split it.

``I think they'll split 40 share points,'' said New York media buyer Paul Schulman. ``They'll both get 20.''

Were this leg wrestling, Roseanne would kick butt. But seeing as this is a struggle for television viewers, the field is much more level.

Last time NBC took a run at ABC's ``Roseanne'' was the matchup against ``Frasier'' in 1994. NBC had a plan. They moved one of their bona fide Thursday night hits in ``Frasier'' to Tuesday with the intention of beating the snot out of an old and tired ``Roseanne.''

ABC, not wanting to relinquish its Tuesday dominance, counterpunched and moved ``Home Improvement,'' the second-highest-rated show on television the year before, up against ``Frasier'' instead. ``Roseanne'' was moved to Wednesdays.

If ABC hadn't blinked, there probably wouldn't be a ``Roseanne'' to go up against ``Mad About You'' tonight.

Some would argue that ``Roseanne'' may be hanging around one too many seasons.

It wouldn't be alone. ``Murphy Brown'' was probably finished before this go-round and ``Married ... With Children'' should have quit seasons ago. Sure, they still make money, but their creative peak was once upon a time.

``Cheers'' and ``MASH'' were rare cases in which the ratings stayed with them till the end. ``L.A. Law'' dropped out of the top 25 more than three years before it retired. Shows such as ``Who's the Boss,'' ``Golden Girls,'' ``Growing Pains,'' ``The Facts of Life'' and ``Full House'' outlived their usefulness.

But, Schulman noted, a show hasn't outlived its usefulness until a network has a better replacement for it. With that as a definition, ``Roseanne'' still has life in it.

``Based on what they have - look at `Life's Work.' Look at `Townies.' I don't think it's a year too long for `Roseanne,' '' Schulman said. ``You need the goods to replace a show, and they don't have it. You look at what they have as replacements like `Common Law' and I'd say no.''

The formula is simple. If the show still makes more money than it costs, the stars want to do it, and it's the best option for the time period, it will remain on the air.

``The natural life cycle of a show,'' said Jeff Bader, ABC's vice president of program planning and schedule, ``is that it gets strong it's sophomore year and goes to a point when it peaks and peters off. Either the talent doesn't want to do the show anymore or it costs too much to produce. The question is, is the show still performing better than a new show would.''

The answer in ``Roseanne's'' case is yes. This is a fiscal world, the multimillion-dollar television industry. Once a show gets going, the only way creative ingenuity plays in the equation is if it gets so bad people stop watching.

``Roseanne seemed to be a tired show,'' Bader said. ``But last year it picked up some steam.''

``Roseanne,'' the 15th-highest-rated series of all time, tied ``Cosby'' as the top-rated show in 1989-90, was ranked second three times, third and fourth once apiece. Two years ago, it fell to 10th. Last year, it was 16th.

``Mad About You'' was ranked 11th two years ago, its only time in the top 25, and 36th last year.

Each show gives reason to tune in. ``Mad'' is a conclusion of last season's cliffhanger in which the Buchmans solved the questions they had about their relationships and a positive home pregnancy test. It picks up with more positive pregnancy tests and the selection of a gynecologist. ``Roseanne,'' who went through major marital problems of her own and the near loss of a spouse last year, reconciles with Dan and wins a $108 million lottery jackpot tonight.

Which to watch?

Decisions. Decisions. Decisions.

``We sort of flinched a little bit when we found out that Roseanne wanted to do this lottery story line,'' Bader said. ``But once again, I think she found a way to breathe new life into the show.''

The fact that John Goodman will not be written out of ``Roseanne'' will make this a great television matchup. Goodman is scheduled to appear in 17 episodes this season. Last year, Goodman said that he was not coming back to ``Roseanne.'' His character stormed out of the hovel and had a near-fatal heart attack.

Seeing as he will be back for all but five episodes this year, he will recover from his fall and be back in the house.

``Without John Goodman,'' Schulman said, ``I would pick `Mad About You.' ''

ABC picked up ``Roseanne'' expecting Goodman to appear in but a few episodes. His near total return is a bonus.

``He's obviously very important to the male audience,'' Bader said. ``He softens her. I think we're lucky that he's back.''

This is the fifth night of the week that ``Mad About You'' will appear on. It has also aired on Wednesday, Thursday, Saturday and Sunday. All it needs is Monday and Friday to complete the set.

CAPTION(S):

6 Photos

Photo: (1) It's probably the final season for ABC's ``Ro seanne,'' the 15th highest-rated series of all time. The show finished 16th last year.

(2) ``Mad About You,'' starring Helen Hunt and Paul Reiser, ranked 36th last year, but may get a rating boost from its pregnancy plot.

(3--cover--color) no caption (Roseanne)

(4--cover--color) no caption (John Goodman)

(5--cover--color) no caption (Paul Reiser)

(6--cover--color) no caption (Helen Hunt)