MOBILE, Ala. -- A longtime sportswriter who said he helped an insurance executive forward money to a star Tennessee football player in 1999 has resigned amid investigations of possible NCAA and tax violations.

Wayne Rowe, who had been with the Mobile Register for more than 20 years, said he forwarded two checks totaling $4,500 from then-AARCO Insurance Agency Inc. President Dianne Sanford to quarterback Tee Martin in February 1999. Martin, now a backup with the Pittsburgh Steelers, denies receiving the payments.

Rowe resigned on Friday after an AARCO manager came forward with evidence of a third check for $1,500 made out to Rowe.

"I don't know what happened with that money," Rowe said. "I'm not even clear about the money. I've been under a lot of stress. I'm just tired of all of it. I'm done with it. I'm moving on."

Register Editor Michael Marshall said Monday he would have no comment about Rowe's resignation.

"We're obviously going to cover the story objectively and follow it wherever it goes," Marshall said.

Rowe could not be reached for comment Monday. He had worked as a news clerk at the paper for several years before becoming a sportswriter.

According to the newspaper's reports, Rowe received the two checks for Martin from Sanford, cashed them and wired the money to Martin. Gene Stuckey, a manager of AARCO, said Friday that Sanford signed the third check worth $1,500 to Rowe.

Rowe, 46, has said that he did not profit in any way. He said Martin, a native of Mobile, knew Rowe's children and played video games with them. Rowe said he believed Martin needed the checks for an urgent car repair.

NCAA rules bar anyone acting as an agent of a school from providing any extra benefits to student athletes. The rules apply to people not employed by the university, including alumni, boosters or donors.

The Southeastern Conference and Internal Revenue Service are investigating. Officials at both declined to comment, saying the investigation was ongoing.

"If hindsight was 20/20, I'd have never done this," Rowe said when the Register first reported the matter May 7. "I was not thinking. I had nothing to gain."

The payments were allegedly made just over a month after Martin, a former Williamson High School star in Mobile, led the Volunteers to a national title and while he was still eligible at Tennessee, where he played in the fall of 1999.

Sanford, who now works for Sunbelt Finance and Insurance in Mobile, has not returned messages seeking comment. Her husband, Paul Sanford, died May 6.

Sanford's attorney and brother-in-law, Thomas Doyle, said they would not comment while Sanford grieves.

"The SEC can go to hell until she's done grieving as far as I'm concerned," Doyle told the Register.

AARCO has filed suit against Dianne Sanford concerning finances at the company. Dianne Sanford alleges in another suit the company owed her money for business related expenses. AARCO owner William Tucker said she was fired in September 1999.