University of Florida senior defensive tackle Roy Harris was eligible for the 1981 season because Assistant Athletic Director Wright Waters, teaching a summer school class, gave Harris credit even though he never attended the class, the St. Petersburg Times reported.

The paper said Harris told it he never attended the class, and five teammates who took the class said Harris did not attend. The Times also obtained a memo from Waters to the school's registration office authorizing the credit for Harris.

Florida's athletic department already is under investigation by the NCAA for possible violations. University officials declined comment on the Harris report . . .

College Football Association members unanimously endorsed a television contingency plan for next season but remained split over a Division I playoff despite rumors at the meeting that the NCAA is putting together a television package to compete with any plan offered by the CFA.

The CFA television plan has a provision leaving the group open to a consortium television package forged with the Big Ten and Pac-10 conferences, which are not CFA members, and includes two afternoon games and a third "window" game during an evening time slot that could be marketed by the individual schools and conferences . . .

Princeton senior offensive lineman Jonathan Schultheis says he has decided not to sign with the Philadelphia Eagles for more than $50,000 with a signing bonus of about $30,000 because his Pentecostal religious beliefs prevent him from playing on Sunday. "If I got any pressure, it was to play," he said. "People were saying it was crazy not to take the money" . . .

No hard feelings, evidently, at the Southeastern Conference meeting: they've named Herschel Walker the SEC athlete of the year. Controversy, though, over the athletic directors' recommendation that the conference press the NCAA for a 12-game regular season. That, said coaches Vince Dooley of Georgia and Jerry Stovall of LSU, would be an imposition on the athletes. "I'm afraid," said Dooley, "we're seeing dollar signs and forgetting the players."