ROWE, Mass. (AP) _ The Yankee Rowe nuclear power plant, which cost $39 million to build 32 years ago, will cost $247 million to dismantle, plant officials said today.

While it took just two years to build the reactor in the state's far northwest mountains, it will be at least the year 2000 before workers can begin taking it apart.

Yankee Rowe officials filed their cost estimates for decommissioning with the Federal Energy Regulatory Commission today.

The plant, once hailed by the industry as a leader in efficiency and safety, fell victim to the economic worries of its owners and the safety concerns of regulators. It was shut down last summer.

In February, 10 utilities that own shares in what had been the nation's oldest and smallest commercial nuclear power plant decided it would be too expensive to replace the aging reactor vessel.

The cost of dismantling will be borne by the utilities, said plant spokesman William McGee.

Utility officials said they planned to submit a detailed plan for the work to the Nuclear Regulatory Commission by early 1994. Before dismantling work can begin, a temporary concrete storage facility for spent fuel must be built.

The storage facility is expected to cost $56.5 million, Yankee Rowe said. The cost of maintaining the plant from 1995 until 2000, when dismantling is to start, comes to $32.7 million, plant officials said.

The NRC oversees the actual dismantling of the plant, while the FERC oversees the financing.