Less than a minute into the first question he fielded at a Thursday afternoon news conference, Emmitt Smith made clear his intention to continue playing in the NFL, and emphasized that retirement is not an option.

"In my heart, I'm still a 1,300-yard back," said Smith, who has exceeded the number seven times in 13 seasons, "and I still want to prove that."

	Smith

The question is where and if Smith, who turns 34 in May, will get the chance to add to his league-record rushing total. The best-guess answer: Probably, if the finances can be worked out, in Tampa Bay or Carolina.

Both teams need a tailback, both will be in pursuit of former Redskins star Stephen Davis, but only one will land him. That leaves the loser in the Davis Sweepstakes to consider the viability of Smith for another season or two.

At the Super Bowl, there were strong rumors that Smith would be interested in the Panthers, once he was released. And while Carolina officials tried to dismiss any demonstration of reciprocation, team sources have indicated that Smith is an option being discussed.

The Panthers plan to release Lamar Smith, their leading rusher in 2002, over an off-field incident. The team's second-round selection in last year's draft, former UCLA standout DeShaun Foster, may never play again. Foster had the controversial microfracture surgery to repair a knee injury sustained last summer in training camp, and his status for 2003 won't be known until July at the earliest.

The Bucs became one of few teams to claim a Super Bowl championship with a tailback-by-committee approach, and coach Jon Gruden would prefer to have one veteran upon whom he can rely in 2003. And there is also this element: Age is of little concern to Gruden, who embraces veteran players.

Remember, it was Gruden who last year signed tackle Lomas Brown as a backup, who attempted to lure Reggie White out of retirement, who spoke of signing Irving Fryar as a "red zone" wide receiver. To Gruden, a 34-year-old Smith might qualify as a young pup.

It should be noted that despite his 975 yards in 2002, his lowest total since his rookie year, Smith still would have led 12 teams in rushing.

"I'm still a productive (back)," Smith said on Thursday. "I know what the numbers say, all the stuff about how backs can't do it after the age of 30, but I'm ready to prove that wrong."

Yet to be determined is that it will take in terms of dollars to lure Smith. On Thursday, owner Jerry Jones noted that he offered his star a deal "in excess" of the minimum salary, $755,000 for a player of Smith's tenure, to remain with the Cowboys. No matter where he goes, Smith will probably have a deal that is incentive-driven.

The Cowboys shaved $4.85 million off their salary cap with Smith's release, but must still count $4.9558 million toward the '03 spending limit. Smith was to have earned base salaries of $7 million in 2003 and $10 million each in 2004-2005.

Len Pasquarelli is a senior writer for ESPN.com.