THE MUPPET CALENDAR

THE MUPPET CALENDAR (SoftKey International, CD-ROM for PC and Mac, $39.95) More for the young at heart than for the young. You can create numerous calendars and datebooks, festooned with your choice of 139 witty photos and 100 pieces of clip art featuring Miss Piggy and company. The calendar program -- which would be useful even without the Muppet art -- lets you memorialize national holidays, relatives' birthdays, and noteworthy Muppet stuff (for instance, on May 29, Kermit visits the hopthalmologist). Complexities such as ''event lists'' (the occasions you can include) and ''workspaces'' (layout, events, and graphics) make calendar construction too taxing for Sesame Street's preschool audience; even old er users will have to fall back on the well-written but necessarily thick user's guide. B+