Emmitt Smith, maintaining he will not accept the Dallas Cowboys' $3.2 million offer, said yesterday he plans to enroll at the University of Florida as a 15-hour-a-week student.

"This is no ploy. This is for real," Smith said in yesterday's editions of the Dallas Times Herald. Smith added he is returning to Gainesville to enroll for the fall semester.

Smith was drafted 17th overall and was the second running back selected in the April NFL draft. He said if he doesn't sign, he will work toward his degree.

"And if I didn't play a down this year with the Cowboys, I'd go back to school {in the spring}, train and go back into the draft next year," said Smith, who needs 42 credit hours for a degree in public recreation.

"I'm hoping that doesn't happen because I'd love to play football for the Cowboys," Smith said. "But that's a possibility that could very well happen."

The Cowboys reportedly have offered Smith a $1 million signing bonus. His first-year salary would be $440,000. Smith's agents are believed to have come down from their demand of $800,000 per year over three years.

Broncos: Guard Monte Smith, a second-year player, underwent surgery yesterday after he accidentally shot himself in the foot with a .22-caliber gun, team officials said.

Coach Dan Reeves, on his weekly television show, said Smith apparently was cleaning the weapon when it discharged.

Cardinals: Phoenix agreed to contract terms with Pro Bowl safety Tim McDonald, traded cornerback Carl Carter to Cincinnati and waived three players, including two draft picks.

McDonald, a four-year veteran who had a team-leading seven interceptions on a $180,000 salary in 1989, was expected to officially end his 29-day holdout by signing a contract and participating in practice yesterday.

Carter, a five-year veteran and a starter since 1986, lost his starting right cornerback job this preseason to second-year pro Jay Taylor and was traded to Cincinnati for linebacker Chris Chenault.

The team lowered its preseason roster to 78 players -- two under the league limit -- by releasing rookie tight end David Elle, rookie linebacker Ken McMichel and free-agent defensive back Preston Waters.

Chiefs: Linebacker Percy Snow, Kansas City's first-round draft pick out of Michigan State, agreed to contract terms. He signed a series of one-year contracts covering five years, said Carl Peterson, the team's general manager and president. No other terms were announced.

Colts: Indianapolis General Manager Jim Irsay denied any serious trade offers have been made by the Atlanta Falcons for disgruntled running back Eric Dickerson.

A report yesterday in the Atlanta Journal & Constitution quoted unnamed sources as saying the two teams have talked about a trade.

Raiders: Tailback Marcus Allen will be out a week to 10 days with a pulled right hamstring. He was injured in practice yesterday.

Running back Steve Strachan, who asked to be released because the club is overstocked at the position, had his request granted.