WORLD CUP USA ’94 / THE FIRST ROUND : Nigeria Swoops Past Thunderstruck Bulgaria : Group D: Yekini has a goal and an assist for go-for-broke Super Eagles, who make Cup debut with a 3-0 victory.

Clemens Westerhof is from the Netherlands, but he sounded more like a coach from Los Angeles on Tuesday night after Nigeria made its impressive World Cup debut with a 3-0 victory over Bulgaria.

“It’s Showtime,” he said.

That it was, as the Super Eagles brought an exciting, lightning-quick attack to the Cotton Bowl before 44,132, almost 20,000 below capacity.

But the talking drums of the musical nation could be heard from Dallas to Lagos, where it will be difficult to find anyone working today after a nightlong celebration.

They came out of Africa as the continent’s champions, yet some were not sure Nigeria could withstand the pressures of the World Cup. But it was Bulgaria, a participant in six Cup finals, that still is without a victory.

The Bulgarians were left bickering and complaining, but really, they had no defense for Nigeria’s frontal assault.

“We want to show people we play football in Africa,” Westerhof said. “It has been five years of hard work. It’s over that (they) can look at us, and think, ‘It’s an African team, so no problem.’ ”

Nigeria gained respect with its victory, and perhaps sent a message to the teams that play a traditional style of soccer. The Super Eagles simply let it fly, and there was more than one Bulgarian defender left in their wake.

“We love to attack, we love to go,” said Emmanuel Amunike, who scored the team’s third goal, on a diving header in the 55th minute.

Sometimes they attack in threes, sometimes in twos, but almost always with 6-foot-3 Rashidi Yekini, who is poised to become a soccer superstar if he maintains the level he played Tuesday.

Yekini, Africa’s player of the year, scored almost half of Nigeria’s goals in qualifying, so it was appropriate that he scored the team’s first goal, in the 21st minute after a nice cross from the accelerating George Finidi.

Although it was a good start, Westerhof expects more.

“We have not yet seen the real Rashidi Yekini,” Westerhof said. “It’s coming.”

And no one has seen the real Super Eagles--another scary thought.

Austin Okocha, the team’s star midfielder, did not play against Bulgaria after suffering a slight leg injury during the weekend. Captain Stephen Keshi, the starting goalkeeper, also was held out.

“I didn’t want to take any risks,” Westerhof said. “Okocha will come later--against Maradona.”

Nigeria’s next match in Group D will be against favored Argentina and its aging superstar, Diego Maradona.

Nigeria did not need the regular starters against Bulgaria, which entered the tournament as an offensive-oriented team. The Bulgarians had two early scoring opportunities and when they failed the team went into a trance.

“Maybe if we would have scored first, it would have been different,” said Dimitar Penev, Bulgaria’s coach.

Peter Ruffai made several nice saves, and the defense pressured Bulgarian strikers Hristo Stoichkov and Emil Kostadinov to the point of frustration.

Bulgaria almost scored in the 37th minute. Austin Eguavoen fouled Stoichkov, considered one of Europe’s most dangerous forwards, in midfield. Because of miscommunication, Stoichkov thought he had a direct kick, and knocked the ball in with his potent left foot.

But the goal did not count because he actually was awarded an indirect kick, and one other person needed to touch the ball. Stoichkov, predictably, blamed the referee, Rodrigo Badilla.

“It showed international inexperience,” he said.

Yekini thought the Bulgarians were worn down by the heat, which was not as intense as it was during Friday’s South Korea-Spain match. Perhaps it had more to do with Yekini and his teammates’ fast-paced game than anything.

Either way, Yekini could tell the Bulgarians were dragging.

“They were goose-eyed,” he said.

And even Stoichkov said his team was finished after Nigeria’s second goal, a brilliant score by Daniel Amokachi in the 43rd minute. Amokachi took a lead pass from Yekini, then kicked the ball sideways and beat his defender. When he turned, goalkeeper Borislav Mikhailov was out of position on the far right, and Amokachi kicked it in from a few yards out.