Former Virginia Tech basketball player Russell Pierre was accused of trying to extort money from varsity coach Charlie Moir earlier this year in a report just released by a divided special grand jury in Montgomery County (Va.) Circuit Court.

Pierre, of North Babylon, N.Y., accused of asking Moir to help him buy a luxury car and assist with moving expenses to New York, said he is "not familiar" with the report or any of its accusations. He said he never met with Moir to ask for a car or money.

The report, which is not an indictment, alleges that Pierre -- who had been declared academically ineligible in late 1986 -- said in a taped meeting during the week of Jan. 5-10 that if his demands were not met, he would expose academic deficiencies in the basketball program.

The report also said Virginia Tech booster William Matthews, a former car dealer, helped Pierre's wife buy an Audi and arranged for a trade-in on Pierre's BMW. The report said Matthews suggested that a $1,000 rebate on the automobile be used to help cover Pierre's moving expenses to New York.

Pierre, a junior last season, denied any dealings with Matthews and, after hearing all of the accusations, said, "It sounds like a soap opera to me."