Madeleine Kamman, a French cooking teacher and food writer, who moved her cooking school from New England to Annecy, France, two years ago, is returning to America to teach in the United States and Canada.
On discontinuing the Annecy classes, with students booked through 1986, Mrs. Kamman said, ''I very much regret having to make this decision, disappointing American students registered in my classes.''
She said she closed the school because of high taxes required by the current French government.
She is considering reopening a school in the White Mountains of New Hampshire.
Beginning Sept. 19, Mrs. Kamman will conduct seven days of classes at Peter Kump's New York Cooking School in Manhattan. Each class will be a demonstration lasting about four hours.
Tuition is $800 for nine classes, $300 for three. For further information call Mr. Kump at (212) 222-2133.
The author of ''When French Women Cook,'' ''The Making of a Cook,'' and ''Dinner Against the Clock,'' Mrs. Kamman is completing a book to be published in September of 1984.
Madelein Kamman was born in Paris and educated in languages at the Sorbonne. She started cooking in 1940 in her aunt's restaurant in Touraine, France.
She started teaching in the United States in 1960 and later operated the Modern Gourmet, a professional cooking school and affiliated restaurant, Chez La Mere Madelein, in Newton Center, Mass.
Two years ago she moved her cooking school to Annecy, a lakeside city in the French Alps, where students could shop in the local markets, see artisans working at their trade, and enjoy the French culture outside Paris.
Known as an exceptionally fine teacher, Mrs. Kamman also has a reputation for being audacious and outspoken.
Her graduates, many now with restaurants or cooking schools of their own, admit that hers is a tough course, only for dedicated students. But they praise her highly and say they will always be grateful for her demands of perfection.