WORLD club champions Sao Paulo are being lined up to play in an international exhibition match as part of the opening celebrations for the new Hongkong Stadium next March. The brilliant Brazilians, who beat Spanish giants Barcelona 2-1 in Tokyo last December to win the Toyota Inter-Continental Cup, are at the top of a list of options being drawn up by a stadium working party. Although negotiations are only in their early stages, organisers are hoping to provide opposition from Europe for a game which would be the highlight of a three-day opening extravaganza. The director of the Urban Services, Haider Barma, said last night: ''Although we have not decided on anything just yet, a major international sporting event is one of the options - and an international football match involving club sides or national teamswould be very attractive. ''Sao Paulo have been mentioned as a distinct possibility but we have not signed them up because they may have commitments elsewhere; nor do we know who their opponents would be. ''We have several options and ideas to work on and everything should be more crystallised in another month or so. ''We are still several months away from the opening so there's a lot of homework to do. ''The cost is an important consideration when you are looking at flying out a leading team like Sao Paulo.'' With the $850 million Royal Hongkong Jockey Club-funded refurbishment due to be completed in early March, a grand opening is expected to take place from Friday, March 11, to Sunday, March 13, two weeks before the Hongkong Sevens. And the working party from the Jockey Club, the Urban Council, who will be the landlords of the new stadium, and managers Wembley International have set their sights high for the opening. Sao Paulo are the leading club side in the world at the moment following their victory over 1992 European champions Barcelona in Tokyo. Coached by Brazil's former national team boss Tele Santana, Sao Paulo qualified for last year's Inter-Continental Cup by beating Argentina's Newell's Old Boys in the South American club championship for the Libertadores Cup. After Bulgarian striker Hristo Stoichkov put Barcelona in front, Sao Paulo struck back with two goals from Rai, whose magic earned him a money-spinning move to Paris St Germain. Sao Paulo recently qualified for this year's Inter-Continental Cup against European club champions Marseille by beating Chile's Universidad Catolica 5-3 over two legs in the Libertadores Cup final. Although national team captain Rai - younger brother of Brazil's 1982 and 1986 World Cup midfielder Socrates - has gone, Sao Paulo still have a sprinkling of stars. Brazil's 22-strong squad for their South American Group B qualifying tournament for next year's World Cup finals in the United States was announced yesterday and included six Sao Paulo players - goalkeeper Zetti, defenders Cafu and Valber and forwards Palhinha, Muller and Elivelton. Robin Oram, managing director of Wembley International (HK) Ltd, refused to confirm or deny the interest in Sao Paulo but added: ''What I can say is that there are very exciting things planned and that we are making every effort to bring teams of the highest international standard.'' Work on the stadium began immediately after the 1992 Hongkong Sevens and was held up for two weeks in March this year for the Rugby Sevens and for two Viceroy Cup football matches.