When dawn breaks over Hidden Peak on April 6, 100 skiers will begin their descent down "Mount Everest."

It will take but one day to do the equivalent of skiing down Mount Everest and then some. If the task is successfully completed, the skiers will get recognition from the Guinness Book of World Records.It is an attempt to set a record that no one heretofore has tried.

The 100 skiers will each make 10 runs from top to bottom on the tram in the day. This, notes Neal Smith, senior vice president of planning and promotion at Snowbird, will equal for each skier, with a little to spare, the vertical elevation of Mount Everest - 29,028 feet. Total vertical at Snowbird is 3,100.

The 100 skiers will be checked at both top and bottom on each run, and each must complete the required runs for this to make it into the record books.

There are, of course, other ties with Everest. The two key figures in the event have strong ties with the world's tallest mountain. Dick Bass, owner of Snowbird, is the oldest man at 55 to ever to make it to the top of Everest - he made it to the top April 30, 1985 - and Yuichiro Miura, recognized as the "Man Who Skied Everest," will lead the group.

This attempt will be unique in another way, too. It will be, notes Smith, a joint U.S./Japan adventure.

Co-sponsoring the event with Snowbird will be Seibu, a department store chain in Japan, and AMA (All Nippon Airways).

Part of the assault team will be Americans and part will be Japanese skiers.

The teams will be broken down into groups of 10. The course will be from the top of the tram down what is called Chips Run, a distance of about two miles.

According to Smith, runs on the mountain on the day of the event will not be roped off or closed for the competing skiers.

"They will be able to get on every fourth tram. Aside from that, they will be on their own."

By the time the last tram runs, 100 skiers, says Smith, "will have skied down Everest . . . or the equivalent thereof."