March 23, 2002 By DON VAN NATTA Jr. WASHINGTON, March 22 - Republican Party officials said today that it was hypocritical for the Democratic Party to accept $12 million in soft money from two donors to build a new headquarters building even as the party was supporting legislation to ban such gifts. "It's like the addict who says, `I realize I've got a problem and I'm going to quit, but I'll do it tomorrow,' " said Jim Dyke, a spokesman for the Republican National Committee. Earlier this week, the Senate voted to abolish the unlimited donations known as soft money from politics. President Bush has indicated he will sign the bill into law, while saying it raises constitutional questions. Last month, Haim Saban, a billionaire television mogul, wrote a $7 million check to the Democratic National Committee to help pay for its new building here. Another Hollywood executive, Steve Bing, recently wrote a check for $5 million to the party. Both shattered the previous record for largest known campaign check, a $1.7 million gift to the Republicans from the Amway Corporation in 1996. "They have beaten us up over Amway for years," Mr. Dyke said. Mr. Dyke said it was outrageous that Democrats had attacked Republicans for raising millions in soft money when the Democrats had relied much more heavily on soft money than Republicans in recent years. Seventy-seven percent of all donations accepted last year by Republicans were donations of $1,000 or less. This year the figure has risen to 88 percent, Mr. Dyke said. "The Democrats, on the other hand, raise 50 percent of their money with soft-money checks," he said. "Then to turn around and say it's O.K. this time to take the two largest soft-money contributions in the history of politics? I think that highlights the hypocrisy that Democrats have on this issue." Maria T. Cardona, communications director of the Democratic National Committee, responded, saying: "Republicans are crying crocodile tears because at the end of our best fund-raising day, they will still raise twice as much as us. But they will be crying real tears come November when we beat them at the polls." Mr. Dyke also complained about a presentation that Terry McAuliffe, the Democratic national chairman, has made to some of the party's wealthiest donors to raise large contributions. Mr. Dyke said Mr. McAuliffe misrepresented the average age of Republican small-money donors; he said it is 66, not 48, as Mr. McAuliffe said.