BOSTON--Legislators on both sides of the aisle praised Gov. Michael S. Dukakis' conciliatory tone last night, saying he made the apologies necessary to begin healing wounds that have festered during a difficult year.

"I admire him for making the admissions that he did. I wish he had done it a year ago," said Sen. David Locke (R-Sherborn) Locke said.

In his final State of the State address, Dukakis admitted that he underestimated the amount of time it would take to seek the presidency and said that the burden of taking on two jobs was more than he anticipated.

Legislators noted that unlike his speech last year, where Dukakis referred to state lawmakers as "gutless," the governor took responsibiity for many problems during a year marked by cantankerous budget debates. Dukakis said it was clear to him that the timing was wrong last year for a call to expand state government.

Locke praised the tone of the governor's speech and said it marked a change in attitude that may allow Dukakis to again take a hands-on role in state affairs.

"He clearly acknowledged the mistakes he made. That's a first for the governor and its a good change," Locke said.

Senate President William Bulger also pointed to the apologetic nature of the speech as one of its outstanding features. "He did acknowledge that the buck stops here," Bulger said.

But Bulger and others noted the speech was short on specifics--particularly specifics about unpopular taxes. "I don't think it was aimed at that," he said.

Rep. Angelo Scaccia (D-Boston) a member of the House Ways and Means committee, said he wasn't sure whether the speech would help push the tax package. "I don't know. But it won't hurt it," he said.

Another gubernatorial candidate, Francis Bellotti, who is running as a Democrat, said "the governor's speech tonight was healing and inspiring and right to the point."

And Sen. William Golden (D-Weymouth) who is running for lieutenant governor, said the speech showed the governor's down-to-earth side. "I think it was the kind of speech that was a more meat and potatoes Mike Dukakis than a brie and chablis Mike Dukakis," he said.