NEW YORK (AP) _ CBS has no plans to include President Reagan on its Super Bowl telecast Sunday, but that could change if Reagan decides to call the locker room of the winning team, a network spokeswoman said Tuesday.

''We don't plan to have the president on the show, but we aren't precluding that possibility,'' Susan Kerr said. ''If he calls, we'll cross that bridge when we come to it.''

Officials with the White House press office were unavailable for comment on Reagan's plans.

The last time CBS televised the Super Bowl, in 1984, the network arranged for a telephone hookup with Reagan after the game.

The New York Giants will play the Denver Broncos for the NFL title on Sunday.