DOES it seem a wee bit late for a chorus of ”Auld Lang Syne”? Not to the Scots. Monday is Robert Burns’ birthday, an occasion for eating, drinking and music that traditionally winds up with a rousing rendition of the poet’s most famous song.

The annual Robert Burns Supper, a celebration sponsored by the New York Caledonian Club, is having its Highland fling tomorrow at the Armory at Park Avenue and 67th Street.

It kicks off with cocktails at 7 p.m., dinner at 8, haggis, pipe tunes and toasts for $60 per person. Event co-chairman John MacDonald tells us Scottish black tie – kilt and a formal jacket – is optional. Call (212) 662-1083 for reservations.

HOT SHOTS: To expand your knowledge of the favorite son’s favorite beverage, master distiller Evan Cattanach is sorting out the finer points of Scotch whisky – what’s single malt, blended, Pinch, etc. – at Barnes & Noble today and tomorrow at 1:30 p.m. MacUmba will follow; they’re a Glasgow pipes-and-drum band which fuses its native notes with those of Brazil. There’ll be high-stepping hoofing, too.

It’s at the Citicorp Barnes & Noble (at 54th Street and Third Avenue) today and at the Union Square store on 17th Street tomorrow. You’ll have to go elsewhere to test your knowledge, though; for obvious reasons, tastings are not included.

FOO FOOD: Ruby Foo’s Dim Sum & Sushi Palace is set to open its doors to the public Jan. 30 in the former Mad Fish Space, Broadway at 77th Street. What they’ll be opening onto is the Asian foray of owner Steve Hanson (Atlantic Grill, Park Avalon) and architect David Rockwell (Heartbeat, Monkey Bar). Think a 30-foot red-laquered wall turned into a giant Japanese bento box (lunch box) filled with fans, chopsticks, a gong.

A bilevel sushi bar is overseen by Ariki Omae (formerly of Nobu), with Junnajet Hurapan (ex-Blue Water Grill) as exec chef. The menu’s made to share. A dim sum sampler includes herb shrimp dumpling, rice paper firecracker roll with crabmeat and veggie potstickers.

SOUPY SALES: Buy some takeout soup outdoors Monday in Rockefeller Center while helping to benefit hunger-relief’s Share Our Strength and Citymeals-on-Wheels. Eighteen of the city’s top eateries will be ladling out the goods, such as Patria’s coconut conch chowder, at $3 to $5 per bowl, from 11 a.m. to 2 p.m. Rain date’s Wednesday from noon to 2.

This launches SOUPer Winter ’99, the New York Convention & Visitors Bureau’s campaign whereby $1 from each bowl of soup sold through Jan. 30 at 80 New York restaurants gets donated. To find out which places are participating, call (212) 318-2950.

M&M’s ARE FROM MARS: The candy that melts in your mouth, not in your hand has a new member in its lineup. M&M’s Crispy Chocolate Candies is undergoing what the company says is the biggest candy launch in history, costing $50 million and including Super Bowl spots.

The familiar multi-colored m-stamped candy coating is this time wrapped around a light, chocolate-covered Rice Krispies-like center. Post testers’ reactions ranged from ”Oh, this is just wrong!” to ”I like them!”

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