COVER STORY : Every Day’s Christmas for Tim : Or is it? ‘Home Improvement,’ a new book and the role of Santa in an upcoming Disney movie, life should be golden for Tim Allen. But as he’ll tell you, it’s not quite that simple.

These days, when Tim Allen cries out for “more power,” he’s likely to be talking about the megabytes of RAM in the hard drive of his Macintosh Powerbook. He doesn’t have much time to spend with the circular saws, power drills and leaf blowers that were the heart of his stand-up comedy act--and that served as the inspiration for ABC’s “Home Improvement,” the most popular TV show in America for the past year.

Allen still regards his tools as toys, and as the bonding agent of all men, but they are of a largely different variety today. Instead of wearing a tool belt with a hammer dangling from it, Allen putters around the “Home Improvement” stage on the Walt Disney Studios lot with a cellular phone strapped to his belt. Lying on the floor of his dressing room is his Powerbook and an oversized Wizard pocket organizer.

“I love these things,” says Allen, one of seven brothers who grew up in Colorado and Michigan.

All the gadgets are there to help Allen, 41, manage his image as the nation’s biggest TV star, one who is carefully, thoughtfully building his career the way a carpenter constructs a house.

When Allen was released from prison in 1982, after a 28-month stint for selling cocaine to an undercover police officer, he found his salvation in humor on the comedy-club circuit, which eventually led to his own sitcom. Today, in between taping weekly episodes of “Home Improvement,” he’s busily promoting a book, “Don’t Stand Too Close to a Naked Man,” and finishing post-production on his first motion picture, “The Santa Clause,” due out Nov. 11.

The modestly budgeted holiday movie was produced by Hollywood Pictures, a division of Walt Disney Studios. After seeing the footage, however, Walt Disney Pictures swooped in, pumped more than

$1 million into added music and special effects, and will now release it under the more prestigious Walt Disney banner.

“Home Improvement,” meanwhile, showed one and all last month that it is still the sitcom of the ‘90s, maintaining its No. 1 Nielsen standing despite having moved to a new night to face new competition--NBC’s Emmy Award-winning “Frasier,” starring Kelsey Grammer.

Allen’s own power is such that he could joke during the Emmy telecast Sept. 11 about having former Walt Disney Studios Chairman Jeffrey Katzenberg fired--for not entering Allen’s name in time for the Emmy competition.

Allen took a break on the set of “Home Improvement” last week to sit on the floor of his dressing room and discuss his book, his movie, his future and the intoxicating effects of his career on himself, his wife, Laura, and their 3 1/2-year-old daughter, Kady.

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Question: So are you more powerful than Jeffrey Katzenberg?

Answer: Right now I am. He doesn’t work here. (Laughs.) No, I don’t think so, no.

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Q: Describe your book.

A: Hyperion, the publishers, wanted something, and I wanted something else. That’s why it took me too long to do this. I read a lot of philosophy, and I always thought I could write a philosophy book. I haven’t been able to take any of my philosophy further than speculation because I can’t prove the theories I have. But I wanted to add some of that in there, and they wanted all jokes.

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Q: How did you resolve the situation?

A: I pretty much decided to write what I wanted to write. I said: “I’ll write two chapters. If you don’t like it, don’t do it.”

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Q: So is the book philosophy or comedy?

A: I took some personal risks, revealing certain things so that I might have more credence by saying, “Because of this, I understand this.” It’s similar to what I do in my stage show. (In the book) I was able to give some opinions about behavior--and I’m not an expert--and a little bit of philosophy. Cheap philosophy.

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Q: Can you give me an example of something new that you revealed in the book, something you haven’t revealed onstage?

A: Well, I never revealed anything about prison before, about taking responsibility for your actions. That’s not all that damn funny. I never, ever talked about my father’s death on stage, about milestones in one’s life that change you dramatically. I never talked about my real last name.

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Q: Which is?

A: Dick. The whole first part of the book, the first two chapters, are about penis. I go overboard on it, and some people take offense to it. But the reason is, hopefully, to put you in the mind-set of where I was. Up until I was 16 years old, I’d say, “Hi, I’m Tim Dick.” And they’d go: “Ha ha. Penis!” So I was constantly being related to a penis--all the time.

Q: You call yourself a masculinist, and you propose a sort of national men’s movement . . .

A: No, a personal men’s movement. I really kind of shy away from any kind of mass movements. There’s a bunch of unhealthy men out there, and it would take a very few steps to make them healthy: Stop listening to so much bull----, do the things that come natural to you, and enjoy them.

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Q: What comes natural to men?

A: Men are really confused about who they are supposed to be. There are times when men are in touch with their feelings, and it’s usually around these stupid icons--I say stupid because they are stereotypes--cars, tools, guns. They are basically the way men communicate with other men. We’re comfortable in a sports bar with another guy talking about stats. We’re not as comfortable if he says, “How do you feel about me?” I don’t think there’s anything wrong with the way men communicate. The problem is we don’t communicate very well with women, and women don’t understand how we say things, and vice versa.

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Q: Do you ever find you insult women with your views about men and women?

A: Yes. Because I’m not a brilliant guy.

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Q: How have you offended women?

A: Sometimes my views on periods and babies can be misinterpreted. I’ve had fights over them, because obviously I know nothing about them. You’re in a dangerous area talking to women about those kinds of things--anything about their processes.

In the same way, I somewhat resent women telling me all about my penis--what my penis does, and what my penis tells me to do. You hear it all the time: “That’s your penis talking.” Well, how the hell would you know? I don’t know (anything) about your cycles. Why do you think you would know anything about my penis? It goes both ways.

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Q: Do you think there’s anything men can do that women can’t?

A: Write their name in the snow. I mean, women can do it, but you have to be very good. Very, very good. There are certain things we’re better equipped to do, but it doesn’t mean women can’t do them. So you get the idea.

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Q: Let’s talk about your movie. What is “The Santa Clause” about?

A: In a nutshell, it’s a relationship story about an estranged boy and his father. This man is divorced. Doesn’t see the kid much. Doesn’t relate to the kid. He’s kind of lost the kid in him. Through a twist of fate, he slowly has to assume the position of Santa Claus. It’s a very good emotional gift for the guy because he learns to appreciate things that he’s lost. He finally relates to his kid. He gets into a wonderful relationship with his kid, but on the outside reality rears its ugly head, because this is a guy who’s claiming to be Santa Claus. So his kid has to go through this ugly mess with him.

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Q: Why are you doing a movie?

A: I have no idea. Two friends of mine (Leo Benvenuti and Steve Rudnick) brought me the script and said, “We wrote this with you in mind.” So I read it with my wife on vacation, and we both cried and laughed. I said, “This is a marvelous movie.” I had never read a screenplay before. So I assumed they were all like this. And I took it to Jeffrey Katzenberg. He read it over in one night and called me right back and said, “I’ll buy this tomorrow.”

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Q: Was it a backhanded compliment that Walt Disney Pictures picked up the film, considering you were asked to produce your first film for Hollywood Pictures at the outset?

A: I never worried about it. “Home Improvement” was the same way. When you put all your ducks in a row and you do your job and you work hard, it tends to pay off. And we did all of that. We planned very well, and everyone jumped into the project.

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Q: Do you see this as a perennial holiday re-release?

A: Not with Disney. It will be on mugs at Del Taco before you know it. They’ll market the hell out of it. If it was up to me I’d handle movies differently. I wouldn’t release everything on videocassette so quickly, because it spoils it as a future Christmas release.

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Q: Are you executive producer on the film? Do you own part of it?

A: No. I didn’t need any of that.

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Q: What do you want out of this?

A: I just wanted the experience, to see if I like it. This movie involved several different locations, special effects, blue screen, harnesses, flying, prosthetics, elves, animals, children. There’s a touch of every blockbuster movie in this one.

Through all of this, I’ve gathered a wealth of information, not the least of which is working with a studio. Because an actor happened to bring the project to them--very similar to “Home Improvement.” I had a lot of input in “Home Improvement,” because it was my act, and (the characters) Wilson and Al were my invention. With this movie, I was part of the creative team. So you have an actor with a voice. That’s not the ideal situation for a studio.

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Q: You’re arguably the biggest TV star in the country right now. Do you want to become a movie star?

A: I don’t know. I certainly don’t want any more attention. I certainly don’t need any more people writing about me--no offense. It’s just that there are other things that are more important. What scares me is becoming--forgive this word-- bigger . I mean, the power of this medium, TV, is unbelievable. Are movies any different than this? Or will they just add more texture to this persona that TV has created for me? I don’t know yet.

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Q: You could fill up a season’s worth of “Love Boat” episodes with all the TV stars who failed in the movies. Do you have any concerns about that?

A: No, I don’t. None of that matters. We made a wonderful movie. Every goal that I set for this thing has been accomplished. The rest of it is not actually a crapshoot. We’ve got a built-in audience for the movie (because of the subject matter). I’ve seen it, just like I watch every episode of this show.

The movie is very good. John Pasquin (its director) directed the first year of “Home Improvement”; we both have the same sense of humor. There are some burst-out laughing moments. There are some really funny sight gags. The North Pole is fabulous. And the transition of me to 270 pounds--well, the picture is on the cover of USA Today’s Life section this morning.

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Q: How are you dealing with this flood of success?

A: I’m really not. I think I’m probably in denial. I very rarely sit and think about it. There always has to be, I believe, some personal cost for all this. I think that anybody in my position has some problem with it. I’ve never spoken to the Spencer Tracys or the Gregory Pecks, these people who have dealt with it and seem to be fairly normal.

If you go my route, I’m actually more like Bob Hope, if I can use him, because he went from stand-up comedy, to vaudeville, to radio, to television, to movies. And he seems to have handled it. Because he became Bob Hope. He doesn’t have another persona. I’m afraid that’s what’s happened to me. I end up becoming Tim Allen. That was just a name change, and that name change has actually taken over. But Tim Dick owns all of this.

I’m sure a psychiatrist would say this is dangerous--I’m segmenting my life. Because Tim Allen is a figment of everybody’s imagination. It’s a character Tim Dick created, for stage. And now Tim Dick is way in the background. The guy who created all of this is very quiet, and you very rarely see him. He’s still there. He’s still there when I’m quiet. He’s still there when I sleep and when I’m dreaming. He’s still there when I’m in the bathroom. But the part that can be him is very small. Even with my family, he becomes very small. Because eventually, “Home Improvement” will come up. It’s a very powerful image in America right now.

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Q: What is the price Tim Dick is paying for Tim Allen?

A: I don’t know. I don’t think I’m all 100% healthy--mentally, physically and spiritually. My spheres are all out of proportion: you know, your material life, your home life, your work--you have all these spheres. And when one of them gets bigger, it starts crowding the other ones out of the picture.

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Q: Which of your spheres are out of balance?

A: I think my spiritual thing. I haven’t been around my church enough. I haven’t been giving enough. Because just giving money to charity is less than effective. You have to give something, give up some of your time. Right now my time is so valuable, I covet it. I’m always doing something that’s worth something to somebody, whether it be Disney or my management or “Home Improvement.” And that, I think, will change.

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Q: You’re America’s most visible dad, and yet you seem to keep your home life private. How come?

A: My wife doesn’t like it. She’s trying to stay out of the hurricane. And I’m really trying to keep my daughter out of it, although it’s impossible. She watches me on TV. I would not wish this (stuff) on anybody.

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Q: What is the biggest impact of having Tim Allen, the creation, for a father?

A: I don’t know. It just worries me. I don’t know what it does to her. It might come out later in life. I have her to the set. She knows all the TV kids. But somehow the Power Rangers aren’t the same to her. Because I say, “That’s a TV show too.” She says, “Yes, but they’re real .” I’m trying to get her to know that TV is an illusion that you manipulate, and not vice versa.

So we have an editing machine at home, and we watch videocassettes. I show her the process, so that she understands technically what TV is. But the emotional side of it--I don’t know what this does. My fear is that she will use it, like every child uses something, to get attention. You know, “Guess what my dad does?” She’s done a little bit of that, and we try to caution her, but I can’t stop her from doing it. I’m glad that she’s proud of me. But there’s a difference between being proud and boasting. All that’s left to be seen. I just hope we can manage it. Otherwise, we’ll have to kill her.

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Q: Do you have any fears that all this will end?

A: I think sometimes I do, because it’s intoxicating, this attention. Everybody knows that. I mean, children vie for attention. Dogs vie for attention. To get this much attention, for God’s sake, it’s intoxicating. When it goes away, there’s a little vacuum--I’m not sure what it is. And then I just go out to the supermarket: Ah, there I am again. Because I get so used to that persona, being recognized.

But I was at this party, and even the guy who played Gomer--or wait, who was the guy on “The Love Boat”? Goober? No, Gopher (Fred Grandy)--he’s still recognized. This is “The Love Boat”! This is, what, 17 years ago (that the show went on the air)? So it doesn’t really end.

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Q: How do you feel about kicking Kelsey Grammer’s butt in the ratings?

A: I don’t. That’s between NBC and ABC. Going into it, I was sorry that it even happened. Just like I was sorry when ABC put us up against “Seinfeld” (two years ago). It does two things that I don’t like. First, we (at “Home Improvement”) are always posed in the press as some 600-pound gorilla with no taste that’s knocking off these wonderful, eclectic shows. I think our show is different than that. It’s much deeper than most people think.

Second, I don’t appreciate the networks screwing around with Kelsey or me, or Kelsey’s family (on the show), or my family (on the show), or our studio, or anybody else.

You get very protective, so you get in a very competitive mode to make sure you do all you can to come out on top. But I called him (Grammer) the day before this all happened. And I just said: “No matter what you read in the press, I like your show. I think you’re a very talented man. And I’m sorry this happened.” And he said the same thing. I did the same with Jerry (Seinfeld). Because it somehow comes out me against Kelsey Grammer. What it is is (ABC executives) Bob Iger and Ted Harbert against (NBC executive) Warren Littlefield. That’s what this is all about.

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Q: How long are you signed on to star in “Home Improvement”?

A: I’m signed for seven years total (three more after this season).

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Q: “The Cosby Show” sold for more than $3 million an episode in syndication, making Bill Cosby a multimillionaire. How much do you stand to make, and what does that kind of money do to a person?

A: I try to keep it out of my mind. This whole business is silly money anyway. And I say “silly money” in the most respectful way. I worked my ass off for 15 years being a comic. My wife and I saved, and we bought a nice house in Michigan, and we put a bedroom on for the kid with very hard-earned money. It was a $64,000 house. Means nothing today. But we bought that, and we almost paid that thing off.

When I started “Home Improvement,” I left all that. I left my bank account there. I left my life back there. Now I don’t know what’s going to happen. We’re still pretty much the same people. I still like turkey cutlets. Nothing has really changed. All that money seems like an illusion. I like to actually see it. Because you never really get this money. Over half of what I make goes to the government.

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Q: Where does the rest of it go?

A: It goes to accountants, managers, bills, and then we put some money into the bank and into the college fund for my kid. I’ll tell you the best thing about it: I don’t have to worry about where I live. I’ve always worried about a mortgage payment, like everybody else. I was able to pay off my mortgage in Michigan, and I own that house. It’s a wonderful thing to own a house. I’ve not paid my mortgage off here, but I own a house, way earlier than my parents did. They were 60, and at 40 I own my house. So if the bottom falls out of everything, I own the house, I’ve got a nest egg, and the rest is an illusion.