DOLE OPTS FOR COMEDY IN IRVINE TAX-CUT SPEECH.

Byline: Adam Nagourney The New York Times

Relaxed, warm and witty before a Republican audience in the conservative heart of Southern California, Bob Dole returned Tuesday to what had once been the foundation of his campaign - a 15 percent tax cut - to predict that that promise alone would elect him to the presidency next week.

``Don't worry about it,'' Dole said, offering words of comfort that seemed intended as much for his partisan audience as for himself. ``In the last few days, the American people will understand that voting for Bob Dole is voting for a tax cut.''

Dole's speech was before the World Affairs Council of Orange County, and the principal subject was intended to be a final in-depth explanation of his economic plan. Dole asserted that the reason his proposal had yet to catch on was because media coverage of it had been overwhelmingly negative.

But Dole's attempt to deliver what would have been his second serious policy speech in as many days did not quite come off. For a variety of reasons - the embrace and laughter of an unusually affectionate crowd, a failed TelePrompTer, but most of all the prospect that he was heading home - combined to put a reinvigorated and entertaining Dole on display a week before Election Day.

Gone, at least for the moment, was the combative, dark and studious Dole who has barreled his way through California these past few days attacking White House corruption, elite newspapers and voter apathy. Instead, Dole mixed patches of policy - which he read from a text - with humorous asides. (``The TelePrompTer doesn't work, by the way,'' he said, remarking on the obvious.)

Political insults were layered upon wisecracks, and what had been his prime targets for wrath suddenly became subjects for humor, albeit in Dole's distinctive, if sometimes difficult-to-follow, free-associative style.

Referring to Clinton's tax cut proposals, he said: ``They look you in the eye and say - we're going to give you targeted tax cuts if you keep your room clean and eat your vegetables and do all the other things the government wants you to do.'' And then, veering off, he added: ``And if you eat your vegetables, you could live as long as Sen. Thurmond, who is going to be re-elected without any problems. I used to follow him around. When he ate a banana, I ate a banana.''

``Whatever worked,'' he concluded. (Strom Thurmond, the Republican from South Carolina, is 93, or 20 years older then Dole).

All in all, Dole lingered at the microphone here for 45 minutes, which is long by his standards. The decision to end his routine had nothing to do with politics or policy, but rather with the single driving element of Dole's day: The time National Airport in Washington closes its runways to incoming aircraft.

Dole detests the hourlong drive from Dulles Airport to his home and habitually scoots out of events to beat the curfew at National.

Although it is risky to predict from one day on the campaign trail what Dole might do the next, his demeanor Tuesday would suggest that he may have decided to use what could be his last week in public view to refine his image as a political leader. The change in style came amid indications from his associates that Dole would prefer spending more of the remaining days of the campaign discussing policy, rather than simply on the political attack.