Not only is this little gem now on the best-seller list, it's also handy to have around to settle arguments - a bargain too. Keep in mind, a new edition comes out every year. In case you're using it to settle an argument, you'd better know the year you're arguing about. Brainchild of Sir Hugh Beaver, managing director of Guinness Brewing in 1951, the book is a worldwide success. Published in 77 different countries, 38 different languages. The 1994 edition sold over 100 million copies. It's published by a host of editors and writers who strive mightily for accuracy. You are challenged to beat a record in the current edition of the book and the back pages tell you how to go about it. The editors are very upfront in their advice: "We are a very small editorial team, and receive hundreds of letters every week. "Please submit your request at least two months before your attempt so that we can give your inquiry the attention it deserves." As for the records themselves.., they cover almost every human activity and make for fascinating reading anytime, anywhere. Some samples... CASSEROLE OF ETERNAL LEFTOVERS: The world's largest delicacy is roasted whole camel, a Bedouin wedding dish with eggs stuffed into the fish, the fish stuffed into cooked chickens, and the chickens stuffed into a roasted sheep's carcass and the sheep's carcass stuffed into a whole camel. LARGEST MULTIPLE-MIRROR TELESCOPE: The MMT (multiple-mirror telescope) at the Whipple Observatory at Mount Hopkins, Arizona uses six 72-inch mirrors together, giving a 1ight-grasp equal to a single 176-inch mirror. MOST BORDER CROSSINGS: The most frequently crossed frontier is the border between the United States and Mexico, with over 500 million crossings each year. MOST FREQUENTLY SUNG SONGS: in English are, in order, 'Happy Birthday to You" (1893); "For He's a Jolly Good Fellow" (1781); "AuId Lang Syne" (1759).