Warsaw, April 14 -- Elżbieta Czyżewska, the Polish actress and the wife of David Halberstam, a former correspondant of The New York Times here, has been denounced in the press and on television for what was described as her husband's "anti-Polish" reporting.

The attack came in a published letter to Andrzej Wajda, a film director who was criticized for having hired Miss Czyżewska to play a major role in "Everything for Sale," a movie he is making here.

Miss Czyżewska, who returned to Poland from her home in New York in January to make the film, finished her work and flew to the West yesterday. The letter said that an article by Mr. Halberstam in Harper's Magazine last summer, entitled, "Life, Love and Selling Out in Poland," had been a "dirty libel against our country." The letter charged taht Mr. Halberstam had "mixed up his facts and had added information that he had invented to paint Polish life in the blackest colors."

Mr. Halberstam, now a contributing editor of Harper's, said by telephone from Washington yesterday: "It would be very difficult to libel the Polish Government. The Government's own activities in recent months speak for themselves."