TAMPA, JAN. 25 -- NFL Commissioner Paul Tagliabue, saying any decision would be based on a "reasonable business judgment," today reiterated his intention to play Super Bowl XXV as scheduled Sunday at Tampa Stadium.

However, Tagliabue repeated earlier statements that the game could be postponed if there were a security threat at Tampa Stadium or if events in the Persian Gulf dictated that ABC return to full-time coverage of the war.

His best guess was that if the game was not played Sunday, it would be made up the following Sunday, Feb. 3, "if events in the world make it appropriate."

Tagliabue's remarks came in his annual pre-Super Bowl news conference, in which he also spoke on expansion, the NFL's relationship with the National Football League Players Association and the league's intention to take the 1994 Super Bowl away from Phoenix because voters rejected a Martin Luther King holiday.

But it was the Persian Gulf War and its impact on Super Bowl XXV that dominated the questions. Tagliabue said the matter, and accompanying stadium security arrangements, had taken up much of his week.

He laughed off questions about how much he would be fining Buffalo Coach Marv Levy for skipping a Tuesday news conference.

"I can't say I've been making that a major part of my day in light of everything else that's going on," Tagliabue said. "I'll decide after the season whether to fine the coach."

Tagliabue said that after meeting with law enforcement authorities Thursday, he was convinced Tampa Stadium had been made as safe as possible. Hand-held metal detectors will be used at all entrances, and fans will not be allowed to take cameras, tape recorders or other electronic gear into the stadium.

In addition, concrete barriers and a six-foot chain-link fence have been placed around Tampa Stadium, which has been sealed off since Tuesday. Fans are being warned to arrive very early Sunday because of the extra time it will take to get to their seats.

"I don't think there's a special point we have to make a decision on playing or not playing," Tagliabue said. "We'll look at the circumstances and I'll be in touch with Bob Smith {of the Tampa police} and the representatives of ABC. That's something I'll go over with my own staff and a select group of NFL owners who'll be here. We don't have guidelines. It'll be a reasonable business judgment."

Tagliabue said he has had "continuing discussions with the various federal agencies, including the White House and Defense Department, and their message is play the game and continue to monitor."

President Bush today indicated his support for the game's being played. "One, war is a serious business and the nation is focused on it," the president said at a Washington news conference. "But two, life goes on. . . . The men and women in the gulf, they want to see this game go on and they're going to get great instant replays over there."

The NFL has scaled back several of its Super Bowl-related events, and the lavish annual pre-game party has been canceled.

But a lot of decisions will be made as developments in the war dictate, and Tagliabue said he didn't know what would happen if there was a major story after the kickoff. There already have been arrangements for a longer halftime and quarter breaks to allow for news updates. Would the NFL delay the game after it began?

"That's something we continue to discuss," Tagliabue said. "ABC made it clear it has a news obligation, which we respect. As far as that's carried out, we'll continue to discuss it."

The league announced this week that the pre-game and halftime shows would have a patriotic theme. There will be a flyover of military fighter jets during the national anthem and more than 70,000 flags will be handed out.

Tagliabue said he realized some people might think the NFL is using the war and its emotions for its own commerical use.

"Obviously, different people have different views of what patriotism is," he said. "I'm sure some people think such displays trivialize patriotism."

Once again, he was noncommittal on the subject of expansion, saying the league still hoped to have two new teams on the field by 1993. He admitted that, in the past, franchises had been awarded two years before their first games to have time to prepare, but that doesn't necessarily mean there will be an announcement on expansion this year.

"We do not have a concrete timetable," he said. "The economy raises questions about any business expansion, and there are other factors. We're looking to see if the timetable could be shortened."

Tagliabue repeated that he would recommend that the NFL take the 1994 Super Bowl away from Phoenix. He said that approval of the King holiday had been a condition when the game was awarded. Voters rejected it in November.

"I don't think we've put a gun to anyone's head," Tagliabue said. "The assumption was that there'd be a King holiday. We don't want to be the outside coming in and taking shots at the insiders and becoming involved in the controversy. The easiest thing to do is withdraw from the controversy. We don't expect Arizona to approve the King holiday and we'll continue to do business there. We'll play games there and we'll probably hold league meetings there. But the Super Bowl is a major and unique event, and the game should be played free of controversy when possible."

An NFL official showed up and took notes Thursday at the NFLPA's annual Super Bowl news conference, and today NFLPA official Doug Allen did the same for Tagliabue.

Told that the NFLPA, which is involved in a myriad of lawsuits against the NFL, has predicted the draft will be ruled illegal, Tagliabue snapped: "They've made many many predictions the last four years, all of which have been proven wrong. I don't lie awake nights wondering."

He said the NFL spends 55 to 60 percent of its gross income on player salaries. He said the NBA spends about 53 percent and major league baseball about 40 percent.

"The system works for the players and it works for the teams and all they {the NFLPA} do is spend time complaining," Tagliabue said. "They went into court in Minneapolis in 1977 and supported the draft. They'll have to explain that in court at some point."