NEW YORK (AP) _ Eddie Murphy spent more than $26,000 Saturday on a vest and headband once owned by Jimi Hendrix at a rock memorabilia auction that also included a John Lennon guitar and letter written by Elvis Presley.

Hendrix's handwitten lyrics to ''Room Full of Mirrors,'' written in blue felt pen on green psychedelic paper, was purchased for $35,200 by Italian concert promoter Red Ronnie. It was the day's most expensive purchase.

Comedian Murphy spent $19,800 for a black suede headband with copper- colored flowers Hendrix wore on stage in 1969. Murphy also dropped $3,850 for a silk tie-dyed Hendrix scarf, and $7,150 for a green velvet vest with a flowered tapestry lining.

Another celebrity buyer, crooner Wayne Newton, shelled out $13,200 for a handwritten letter by his old friend, Presley.

The note, on Las Vegas Hilton stationery, reads in part, ''I am glad everyone is gone now. I will probably not rest tonight. I have no need for all of this. Help Me Lord.''

The other big ticket item was an acoustic guitar signed, ''John Lennon '71.''

The Japanese guitar, with a mother-of-pearl inlay on its fret board and a decorative pick guard, came with a letter of authenticity from Lennon that reads: ''This was-is my guitar. hope you like it. it is yours, with love, John Lennon, weekend of 7-8th sept. year of our ford 1974.''

It was sold to the Stars Memorabilia Gallery of Aspen, Colo. for $30,800.

Jim Morrison's $5,000 bail bond from his infamous 1969 Miami arrest for indecent exposure, which was expected to bring $20,000, was not sold when the bidding stopped at $14,000, said Sotheby's spokeswoman Debbie Murray.