FRANKFURT, Aug 7 (AP): Ju-ergen Kllns-mann Is back. Top clubs have new stars and new coaclies. Fans, still talk ing about last seasons exciting finish when the champion was decided in the last round, are flocking back In record numbers.

The Bundesliga Is flourish mg.

Alter die 1994 World Cup when Germany were de throned as champions with a quarterfinal loss to Bulgaria soccer officials worried that interest In the Bundesliga could suffer

Instead, last season pro duced a bumper year in the number of spectators — 9.06 million for the season, or nearly 15 000 per game.

Although no German club made it to the finals of any of the three main European club competitions.* the sus pense-filled domestic competition is enough to keep the turnstiles turning.

League officials are reporting record season-ticket sales, and expect to surpass last season s total for all 18 clubs of 180.000 by 60.000. or a third.

The season kicks off this weekend with two noveldes — three points for a victory and permanent shirt numbers for players, after the Premier League in England.

Several factors have con-tribuied to the booming sales but probably none Is bigger than the return of Klinsmann.

In a recently-released poll the 30 year old striker was overwhelmingly chose by readers of the soccer magazine Kicker as the country s most popular soccer star.

Klinsmann was the biggest off season acquisiuon try Bayern Munich, who once again are trying to build a tl-tle ontending team and spent 25 million marks 118 million dollars) on new play

The striker, after playing in Italy and France, spent a highly successful year with Tottenham and was voted player-of-the-year In England.

To bolster their ranks. Bayern shopped both home and abroad In addition to Klinsmann, who will wear his trademark No 18 They signed two midfielders from Bundesliga rivals — Swiss International Cirlaco Sforza from Kaiserslautern and Austrian Andreas Herzog from Werder Bremen.

Bayern's second big coup was to land coach Otto Rrhhagel. who was lured into leaving Werder Bremen after a highly successful 14 seasons at the northern German club, which he turned from a struggling provincial team into a champion side.

Despite the addition ol Klinsmann and others. Rrhhagel could have a rocky start at Bayern

Bayern were seriously hit by injuries last season and this season Is no different.