conglomerate United Distillers launched "a brand new product'' in Australia containing dark rum and ginger beer and, yes, you've guessed it, called `Dark & Stormy'.

"It is new, it's different and it is innovative,'' gushed Mr. Nik Witcombe, the marketing manager of United Distillers Australia, in the September edition of his company's newspaper for employees.

"New product development is vital and with this versatile product we will be able to compete with beer, ciders and coolers as it is not strictly perceived as a spirit.

"Innovation is important to us as an organisation and the philosophy with Dark & Stormy runs through everything we do as a company.'' Mr. Witcombe went on: "The story behind the test launch of Dark & Stormy is littered with firsts. It is the first ever pre-mix to be launched in a bottle in Australia. It is United Distillers Australia's first totally new product launch for three years and it is also the first product handled by UDA to undergo consumer taste tests.'' When Mr. Witcombe began to explain that "the birth of the brand is itself unusual'' hopes were raised that he might be about to acknowledge that the product has long been popular in Bermuda.

They were quickly dashed, however, when he added: "Dark & Stormy was not dreamt up within a marketing or advertising department but was suggested to UDA by two customers who mixed Bundaberg rum with Bundaberg ginger beer. They liked the taste and christened the blend `Dark & Stormy'.'' All this left a few wry smiles on the faces of the management at Gosling's, which has been canning its own Dark n' Stormy mix of dark rum and ginger beer since 1982. To them, it appears to be a flagrant case of copying.

"I was surprised to say the least when someone pointed out to me a few weeks ago what United Distillers were doing,'' said Gosling's vice president, Mr.

Malcolm Gosling. "We're having the situation looked into by our lawyers.'' He added: "God knows where they got the idea. For years, we've been promoting the Dark n' Stormy to various sporting teams, like the Australian team which plays in the annual World Rugby Classic. Maybe, that's how they caught on to the product.'' Gosling's is unlikely to be able to prevent United Distillers from promoting its "new'' drink in Australia, since Gosling's has only registered the Dark n' Stormy brand in the United States and the United Kingdom, as well as Bermuda. But it will go to every length to stop United Distillers expanding the drink to other countries.

In the meantime, there is absolutely no truth in the rumour that Gosling's has come up with a brand new heavy, black stout drink with a frothy head, to be called Guinness (after suggestions by two customers) to take on United Distillers' best-known alcoholic beverage.

* * * BUC Madame Tussaud's, the famous London waxworks, is negotiating with New York business and civic leaders to open a wax museum on Manhattan's Times Square.

A spokeswoman for the Tussauds Group in London said the company had submitted a proposal to the Times Square Development Project.

She wouldn't indicate the size of the investment, how large an exhibition was being planned or when it might open.

"Whatever we do in New York will be totally different from what we have on show in London,'' said the spokeswoman. "The settings, themes and personalities will all be different -- naturally with more of a focus on America.'' Madame Tussaud's is among London's top tourist attractions, drawing 2.3 million people annually to the site, where about 350 wax figures are on display. Tussauds also operates a similar museum in Amsterdam, Netherlands.