DINING BEAT : MAKING TOASTS.

Byline: Larry Lipson

Toasting can get a little more elaborate than ``Cheers'' around the holidays.

So the famous cognac maker Remy Martin has put together a neat little booklet giving a few tips.

A trio of toasts are suggested, dubbed ``bold,'' ``daring'' and ``sexy.''

Remy's example of the bold is ``Good company, good wine, good welcome make good people'' by Shakespeare.

John Milton wrote (or uttered) a supposed ``daring'' toast: ``One sip of this will bathe the drooping spirits in delight beyond the bliss of dreams.''

And in what the Remy people consider ``sexy'' comes an unattributed Eskimo toast: ``May you have warmth in your igloo, oil in your lamp, and peace in your heart.''

The toasting book includes a detachable entry form for a contest of favorite toasts, promising 50 winners prizes of glasses, shirts or caps.

For information regarding the contest, write to Remy Amerique Inc., 1350 Avenue of the Americas, New York, N.Y. 10102-1286.

Spanish-accented taste

In order to show off Spanish wines with tapas - Spanish appetizers - as well as Spanish wines with food from other countries, the Wines From Spain promotional division of the Commercial Office of Spain in New York is putting on a charity event Wednesday.

With the aid of such noted chefs as Toribio Prado of Cava, Sam Marvin of Modada, Lee Hefter of Granita, Frank Cramme of the Polo Grill, Hans Rockenwagner of Rockenwagner and Patrick Healy of Xiomara and Oye, ``The Great Match,'' as it's called, will present the wines and foods from 6:30 to 9 p.m. at the Beverly Hills Hotel, 9641 Sunset Blvd., Beverly Hills.

Admission is $40, some of which goes to the Los Angeles Master Chorale. Reservations: [phone].

Etc.

The former Baker's Square at 981 S. Victoria Ave., Ventura, is targeted to open later this month as a Millie's.