Here are some facts and figures on the costs of the 8-year-old Iran-Iraq war:

CASUALTIES - At least 300,000 Iranians were killed and 600,000 wounded through 1987, with corresponding casualties for Iraq of 120,000 killed and 300,000 wounded, said Anthony Cordesman in his book "The Iran-Iraq War and Western Security." He said the estimates were conservative. By some accounts the dead total 1 million and the wounded 1.7 million.Neither country provided comprehensive numbers during the war.

ECONOMY - Iraq started the war with foreign exchange reserves of $35 billion and now owes an estimated $60 billion. Iran has not borrowed, but its foreign exchange reserves have declined to a few billion dollars.

La Tribune, an financial journal published in Paris, estimates Iran needs $80 billion and Iraq $30 billion to rebuild transportation, oil installations, housing, factories, schools and hospitals.

The cost to the combatants, according to Israeli experts who followed the war closely, was more than $200 billion through 1986. This included lost revenues, damaged and destroyed buildings, industrial plants, ships and military equipment.

Iran and Iraq have not disclosed figures for arms purchases or economic damage.

OIL FACILITIES - A report by Kiyotaki Tsuji of the Japanese Institute of Middle East Economic Studies estimated damage to oil installations from bombing and shelling raids amounted to $28 billion for Iran and $8 billion for Iraq.

Losses in oil revenues, estimated by Tsuji, are $23 billion for Iran and $65 billion for Iraq. Prewar production in Iraq was 3.6 million barrels a day. It fell to 1.2 million barrels a day in 1981 and gradually has been built back to 2.7 million barrels a day.

Iraqi bombing raids decimated Iran's refining capacity from 1.3 million barrels a day to 400,000 barrels a day, oil experts estimate.

Iraqi raids damaged or disabled Iranian refineries at Abadan, Isfahan, Shiraz, Tehran and Bakhtaran. The billion-dollar oil loading facility at Kharg Island is virtually destroyed.

Early in the war Iraq lost its 140,000 barrel-a-day oil refinery at Basra. The port was closed.

SHIPPING _ Lloyd's, the London insurance exchange, reported 90 ships sunk or destroyed in the Persian Gulf and 546 attacked, with at least 300 sailors killed and 300 injured. Ninety-three ships from the combatants or neutral countries were trapped in Iraqi waterways throughout the war, many of them written off. Lloyd's said its underwriters paid more than $1 billion in ship claims and other insurers a like amount.