WITH SIZZLING weather embracing New York, those summer urges are hitting hard. The urge to dance under the citronella candle at twilight, frolic in the grass at noon, and, the biggest urge of them all, to romp around barefoot all day every day.

Hence I do declare -- we are meant to got barefoot. But tell that to the Laundromat on Kings Highway, the luncheonette down the block or the video store on Broadway. Recently I stumbled upon a Web site called "Bare Feet OK!," which lists dozens of establishments that allow their customers to mosey in barefoot. Too bad they were all in places like Arizona or New Mexico.

Why is there a major taboo about such a natural practice? We weren’t born with shoes on, were we? I see the point when someone has, shall we say, feet that are less than fragrant, but I see nothing wrong with walking around with your "scoppies" (that’s Polish for feet) hanging out.

And I admit I think feet are ugly. In general I am known to hate kneecaps and spines -- not because of how they look but because the thought of getting surgery in either area tends to freak me out. But feet are just plain homely. Even though I feel this way, it does not stop me from amassing a growing collection of photos of them in my disorganized portfolio that shall one day make me famous. And it does not stop me from believing we should all go barefoot. In fact, I would go barefoot all over the Big Apple if I could.

Yes, I know this is New York, a place where anything goes, except barefeet. According to a survey I ran across, 60 percent of the adults reported that they would least like to walk without shoes here. I suppose common sense would make you think twice before daring to put your bare foot forward. Besides the mounds of rusty metal, shattered beer bottles, slathered neon-blue chewing gum, we have dog-doo to contend with. But sometimes you just have to give in to your primal urges.

I moved here from a small town in Michigan where shoes were usually optional. I remember the first time I walked down Avenue A in my bare feet. In less than 10 minutes a total stranger had led me by the arm to a sidewalk stand to buy me a pair of $5 Chinese slip-ons.

I agree there are things you should not be doing in bare feet. You should not ride your bike, pet a Komodo dragon or stroll on the boardwalk at Coney Island.

It is also not a good idea to take the train, climb ladders or scale the sides of tall buildings if you are not wearing any shoes. Walking barefoot on hot coals or a bed of nails is optional.

But there are plenty of things you should be doing in bare feet. Like swimming off Far Rockaway Beach or wandering through the Long Meadow at Prospect Park. Nothing beats the feel of soft grass, perfectly round pebbles or fresh mud oozing between your toes. Being barefoot is a way of life -- not only if you’re pregnant.

Let’s get philosophical for a moment. If God had wanted us to wear decent shoes, wouldn’t he have made them much cheaper? I recently purchased my one pair of all-purpose summer shoes -- which quickly led to buying a second pair, since I could not bike or run for the bus one -- to the tune of $150. Although the salesman said the pair I can’t run in would last me a full five years, it’s still quite a wad to lay out every time the calendar page nears June. But using that ratio helps rationalize my $300 boots which, when broken down, only cost $27.50 every time it snows.

But we wouldn’t have this dilemma if summer were eternal, street sweepers actually made a difference, and we could all go barefoot. Recently there was something in the paper about a Massachusetts woman who was a founding member of the Barefoot Club. My co-worker had circled it in red ink. Just when I thought she was going to say how gross the concept struck her, she turned to me with a wistful look and said, "Wouldn’t that be wonderful?" Yes, it would, we agreed, as we kicked off our shoes and laughed, our feet naked and comfortably hid under the privacy of our own desks.