Freshman Emmitt Smith, in his first collegiate start, broke a 57-year-old school rushing record with 224 yards to upstage Bobby Humphrey as Florida beat 11th-ranked Alabama, 23-14, yesterday before 75,808 at Birmingham's Legion Field. It was the Southeastern Conference opener for both teams, each 2-1.

Smith, who finished his Florida high school career at Pensacola Escambia as the No. 3 rusher in prep history, also broke the school record with 39 carries and scored two touchdowns as Florida ended a streak of eight losses to Alabama.

The 5-foot-10, 201-pound tailback topped Florida's single-game rushing record of 218 yards set by Red Bethea against Chicago in 1930. Smith earned his start by gaining 109 yards on 10 rushes against Tulsa last week.

The Gators ended a 6-6 tie with 5:39 left in the third quarter. Smith opened the three-play drive with a 23-yard run to the Alabama 28. Two plays later, he ran 30 yards for the go-ahead score behind a huge hole off left guard.

Robert McGinty's three field goals added to the Gators offense.

Alabama's only touchdown came on substitute quarterback Vince Sutton's 13-yard pass to Angelo Stafford with 3:12 left. Humphrey, a junior tailback, was held to 73 yards on 19 runs after gaining 220 last week in a 24-13 triumph over Penn State.

Inflicting Bill Curry's first loss as Alabama coach, Florida beat the Crimson Tide for the first time since 1963.

N. Carolina 30, Georgia Tech 23:

Mark Maye threw four second-half touchdown passes in Atlanta, three to flanker Randy Marriott that included a 93-yard play, to bring the Tar Heels (2-1) from 17 points down at the half. Georgia Tech is 1-1 under Bobby Ross, 0-1 in the Atlantic Coast Conference.

Maye completed only seven of 17 passes for 110 yards and no scores in the first half when Georgia Tech built a 20-3 lead, mainly on the passing of Rick Strom. But the second half belonged to the Tar Heels senior, who finished with a school-record 406 passing yards.

Down, 20-3, North Carolina was held for downs at the Tech 1 with 17 seconds left in the half, and Georgia Tech appeared in command during the first 10 minutes of the third quarter -- driving to the UNC 17 and 1 before losing an interception and fumble, respectively.

Louisiana St. 49, Rice 16:

Harvey Williams streaked 60 yards for a touchdown on the first play from scrimmage in Baton Rouge, La., and scored two more in a 196-yard rushing night for fourth-ranked LSU (3-0). Tom Hodson riddled the Owls (1-2) for 228 yards passing, including an 80-yard touchdown play to Sam Martin in the first quarter.

Duke 35, Vanderbilt 31:

Steve Slayden threw four touchdown passes for the second time in the unbeaten Blue Devils' three games, and they won on a 66-yard drive capped by Stanley Monk's two-yard dive with 3:45 to play in Durham, N.C. The deciding advance came after Vanderbilt (1-1) took a 31-28 edge on a 12-yard touchdown toss by Eric Jones, who passed for 342 yards to Slayden's 297.

Florida St. 41, Memphis St. 24:

Dexter Carter rushed for 135 yards on 13 carries and scored three touchdowns as No. 7 Florida State (3-0) rolled up 543 yards of offense but made six turnovers that kept the Tigers (1-2) in contention much of the way in Tallahassee. Carter ended with four receptions for 63 yards and four kickoff returns for 113 yards, for a total of 311 all-purpose yards, making up for tailback Sammie Smith's three lost fumbles.

Miss. State 14, Louisiana Tech 13:

Backup quarterback Mike Davis passed to Fred Hadley for a 51-yard touchdown as the Bulldogs (2-1) overcame a 13-7 lead by their Division I-AA guests (0-3).

Wake Forest 21, N.C. State 3:

Mark Young rushed for a career-high 144 yards and two touchdowns in 29 carries as the Demon Deacons (2-0) handled winless visitor North Carolina State in Winston-Salem, N.C. They gave their new coach, Bill Dooley, his first ACC victory since he left North Carolina in 1977.

Richmond 52, Massachusetts 51:

Tailback Erwin Matthews from Friendly High School (Prince George's) scored four touchdowns as the host Spiders battled their Yankee Conference rival to a 28-28 regulation tie. He crossed the goal twice more as the playoff went four possessions for each team before the final tie was broken.

After the Minutemen went up, 51-45, but missed the extra point, Chad Grier threw a six-yard touchdown to Marvin Hargrove and Rob Courter converted.

Under Yankee Conference rules, in a tie game the teams alternate possessions at the opponent's 25 and, if a team scores, the opponent has to tie or better.

Matthews had a 65-yard pass reception and a 92-yard kickoff return.

Kentucky 34, Indiana 15:

Flanker Dee Smith scored on runs of 24 and 19 yards and Kevin Dooley completed 13 of 15 passes to help Coach Jerry Claiborne's Wildcats spoil the Hoosiers' visit to Lexington.

Mississippi 47, Arkansas St. 10:

Tailback Willie Goodloe and flanker J.R. Ambrose each scored two touchdowns, including a 62-yard punt return by Goodloe, as the Rebels, at home in Oxford, won their first game in three.

Southern Miss. 31, Tulane 24:

Freshman quarterback Brett Favre, 17, was inserted into a sputtering offense in the third quarter and drove the Golden Eagles (1-1) to three touchdowns in Hattiesburg, Miss. For Tulane (1-2), quarterback Terrence Jones scored on career-record runs of 53 and 52 yards.

James Madison 44, Morehead 10:

JMU quarterback Eric Green ran three, six and six yards for touchdowns as the Dukes (2-1) built a 37-3 halftime lead. He passed for a third-period score.

Indiana (Pa.) 10, Towson St. 7:

In rainy Towson, Jim Pehanick's seven-yard touchdown pass to Rex Pynos lifted the Division II Indians to their first victory ever over a I-AA opponent.

Appalachian St. 27, VMI 10:

Junior tailback Tim Sanders rushed for 160 yards and three touchdowns (34, 44, 5) in a Southern Conference opener in Boone, N.C. It was 10-10 at the half.

Western Carolina 20, Furman 14:

Sophomore Todd Cottrell passed for 226 yards as the Catamounts won at home in Southern Conference play.