110 MILLION SAW SUPER BOWL--ABC

ABC estimated Monday that about 110 million people watched at least some of Super Bowl XIX on TV Sunday. In the Los Angeles area, the Miami-San Francisco game was seen in more than 1.9 million homes, according to ratings from the A. C. Nielsen Co.

The Nielsen figures showed that 74% of the sets that were turned on in the Los Angeles market Sunday afternoon were tuned to the football game. Of the nine cities from which Nielsen collects overnight ratings, the only one with a higher tune-in percentage was San Francisco, where 82% of the audience was watching their 49ers beat the Dolphins, 38-16.

In the nine surveyed cities, which included New York, Washington, Philadelphia, Dallas, Boston, Detroit and Chicago, the Super Bowl drew an average of 61% of the available viewers. National ratings are expected to be released today.