Armond Dellacroce, the son of a former top Mafia figure, died of a cerebral hemorrhage Monday in the Pocono Mountains area of Pennsylvania, where he had been living as a fugitive for two years, Federal officials announced yesterday.

Charles E. Healey, the United States Marshal for the Eastern District of New York, said deputies from his office had identified a body in a Brooklyn funeral home as that of Mr. Dellacroce, the 32-year-old son of Aniello Dellacroce, the late underboss of the Gambino crime family.

Armond Dellacroce, who pleaded guilty in December 1985 to a racketeering conspiracy charge, failed to appear in Federal court for sentencing on March 31, 1986.

''We had him in the Pocono area since he took off and started to zero in on him three months ago,'' said Victor Oboyski, an inspector in the marshal's service. Death Attributed to Cirrhosis

Mr. Dellacroce was pronounced dead Monday at the Pocono Medical Center in East Stroudsburg, said Paula Gordon, the deputy coroner of Monroe County, Pa. She attributed the hemorrhage to ''alcoholic cirrhosis.''

Ms. Gordon said an ambulance crew had picked up Mr. Dellacroce, who was using the name Frank Trainer, at his home in Pocono Summit, Pa., and had taken him to the Pocono Medical Center early in the day.

A man who said he was Mr. Trainer's brother called from New York to ask about his condition, Ms Gordon said, and the hospital informed him that the patient had died. The caller then disclosed that Mr. Trainer was in fact Mr. Dellacroce.

Mr. Oboyski said it was known that Mr. Dellacroce had been in touch with other individuals, but the marshal's inspector said he could not disclose their identities. Another defendant in the trial in which Mr. Dellacroce pleaded guilty, Charles Carneglia, fled before the trial began and is still a fugitive. Gained More Than 50 Pounds

Mr. Oboyski, who helped identify the body of Mr. Dellacroce, said the fugitive ''had gained a lot of weight - over 50 pounds'' since he had fled. One identifying mark was an eagle tattooed on the upper right arm.

Mr. Dellacroce pleaded guilty to a racketeering conspiracy charge on Dec. 6, 1985, four days after his father died of cancer at the age of 71. The two Dellacroces, along with John Gotti, were among 10 members of the Gambino group charged in a Federal racketeering indictment in March 1985. Two years later Mr. Gotti and six associates were acquitted.

The Federal prosecutor who handled the case, Diane F. Giacalone, emphasized that Mr. Dellacroce had entered the guilty plea without any agreement to testify against the other defendants.

Facing 20 years' imprisonment and a $25,000 fine, Mr. Dellacroce disappeared four days before he was to be sentenced in Federal District Court in Brooklyn. A condition of his bail was that he report daily by telephone to the court and twice a week in person, and before he fled, he had been reporting.

Upon Mr. Dellacroce's failure to appear for sentencing, Judge Eugene H. Nickerson issued a bench warrant for his arrest and revoked his $250,000 bond.

''It is my belief that Dellacroce would have been found shortly,'' Ms. Giacalone said. She said the case was under active investigation.

Mr. Dellacroce's body was taken to the Giudetti Funeral Home in lower Manhattan. The home said the funeral would be held Friday or Saturday.