Dallas 27, San Francisco 21

IRVING, Texas, Dec. 30 (UPI) -- Emmitt Smith produced the 74th 100-yard rushing game of his career Sunday and Quincy Carter had the best game of his brief professional tenure in boosting the Dallas Cowboys to a surprising, 27-21 victory over the playoff-bound San Francisco 49ers.

Smith became the second player in NFL history to record 16,000 rushing yards on an 11-yard run around left end with 5:26 remaining in the first quarter.

The four-time league rushing champion ran 26 times for 126 yards, moving within 616 yards of Walter Payton at the top of the all-time rushing list.

"What you saw today is what you see when you have everybody involved on offense," Smith said. "When you have balance on offense like we did today, you increase your chances of winning."

Carter engineered five scoring drives of 69 yards or more as the Cowboys (5-10) enjoyed a 15 1/2-minute edge in time of possession.

The Georgia product fired a two-yard touchdown strike to Darrin Chiaverini in the second quarter. Carter also reached the end zone on a sneak and hit Joey Galloway for a 47-yard touchdown as Dallas avenged its 17-point loss to San Francisco here last year.

"Our receivers are starting to get a great feel for Quincy and Quincy is starting to get a great feel for his receivers," Cowboys Coach Dave Campo said. "Quincy's growing, he's got a great feel for the game."

Galloway had 146 yards on six receptions, marking his first 100-yard game of the season.

"I expect to do this every week," Galloway said. "When our running game is successful like it was today, their safeties have to come up and pay attention to Emmitt and that allows us to throw the ball downfield."

Dallas gained a season-high 420 total net yards.

Terrell Owens was kept in check by the Cowboys, who have the second-ranked defense in the NFL. He made five catches for 93 yards, but did not have a touchdown reception as the 49ers (11-4) lost for just the second time in nine games.

A year ago, San Francisco's star receiver had a pair of touchdown receptions and attempted to make a statement of his own after each score, spiking the ball on the Cowboys' star at midfield.

"He disrespected us last year, disrespected our field and it was worse because they beat us big," said Cowboys defensive end Greg Ellis, who recovered a second-quarter fumble.

After Owens' second spike last year, Cowboys defensive back George Teague took offense and barrelled over Owens, prompting several 49ers to go after him. Teague was ejected while Owens was assessed an unsportsmanlike conduct penalty.

San Francisco Coach Steve Mariucci suspended Owens one game for that display.

On Sunday, Teague took his opportunity to thwart Owens, who entered the game with 13 touchdowns. The 49ers were trailing by 13 with 2:26 left. On third and goal at the five, Owens saw a potential touchdown pass from Jeff Garcia knocked away by Teague in the left rear corner of the end zone.

Garcia, who completed 21 of 36 passes for 229 yards with a pair of touchdowns, followed by overthrowing Garrison Hearst at the back of the end zone to turn the ball over on downs.

"We had to bring back the feeling of the old rivalry. They totally embarrassed us here last year and for us to play as well as we did today and the win was huge," Teague said. "Overall, we contained T.O. pretty well. It was never personal for me, it was just a challenge."

Since Owens' suspension last year, his relationship with Mariucci has steadily deteriorated.

Registering just one catch in the first half, Owens questioned his coach's play calling Sunday.

"Being supposedly the best player on the team, getting the ball only once in the first half is frustrating," Owens said. "Whatever the play is -- whatever the route is -- I run it. I can't call my own number.

"The coverage was tight in the second half but I was open. I'm a valuable part of the offense. When I'm not getting the ball, that's a problem. The coaches know what I can do. When my number was called today, I made the plays."

Garcia hit J.J. Stokes with his two touchdown strikes and the quarterback ran in another score.

"They were taken away with the coverage and Jeff was looking for the number two and three receivers. We did get more to Terrell in the second half," Mariucci said.

Hearst, who had rushed for 1,114 yards prior to Sunday, gained only 35 yards on 11 carries.

Yielding just 56 yards on the ground, the Cowboys' defense allowed their lowest total since Nov. 14, 1999, when they held Green Bay to just 40.