Lawrence Taylor, the New York Giants' all-pro linebacker, reportedly is undergoing treatment for cocaine abuse in a drug rehabilitation center.

ABC Radio Network Sports said today that Taylor, a five-year unanimous all-pro, has been receiving treatment, but mentioned no location or duration.

ABC Radio Sports attributed its report to "the best possible sources."

National Football League and NFL Players Association information directors said they knew nothing to substantiate the report.

Giants General Manager George Young told the Newark Star-Ledger, "If any player wants to check himself in to a treatment center and have the team pay for it, it has to cross my desk. Nothing like that has happened. If a player wants to do it on his own and pay for it, he's free to go anywhere he chooses. But in any case, I'd know."

Shelby Whitfield, director of sports and executive producer of the ABC Radio Networks, responded.

"We believe the Giants are not paying for it, nor do we think the league is."

He said he was "99 percent sure where Taylor is undergoing treatment.He was supposed to check in at a place in Tampa (Fla.) on Feb. 1, but it was put off to another place at a later date," Whitfield said.

The official NFL treatment facility, the Hazelden clinic in Center City, Minn., is prohibited by federal regulations to comment on the presence or absence of a patient.

Taylor canceled an engagement to speak Wednesday night in White Plains, N.Y. Phil Simms, the Giants' quarterback, took his place and said Taylor had mentioned something about visiting an ailing grandmother.

Simms and Taylor played in the Pro Bowl in Honolulu Feb. 2.

"We spent a lot of time together," Simms told the Star-Ledger. "I couldn't see anything that might have indicated he was worried or concerned over anything like that."