BOSTON (AP) _ Northeastern University has withdrawn a job offer to a state legislator because of questions raised about his inheriting $200,000 from a homeless woman whom he had helped find housing.

University spokeswoman Mary Breslauer said it was highly unlikely Northeastern would reconsider hiring Rep. Kevin W. Fitzgerald, even if he is cleared of wrongdoing.

The university agreed in August to hire Fitzgerald, the third-ranking member of the state House leadership, as a part-time high school recruiter for $35,000 a year.

That was before it was disclosed that the state attorney general's office and the House Ethics Committee are investigating his dealings with Mary Guzelian, an eccentric, sometime street woman who left her $500,000 estate to Fitzgerald and his chief aide Patricia McDermott.

Ms. Guzelian died after being hit by a taxi in June 1985.

Phyllis Schaen, Northeastern's director of operations, wrote to Fitzgerald Sept. 17 that the university's ''offer of appointment is tabled pending the outcome of any investigations that may be undertaken.''

''There clearly are issues that have been raised that go beyond straight legal issues,'' Ms. Breslauer said Tuesday.

''There are serious ethical issues that continue to surround this story that the university has grave concerns about,'' she said.