Emmitt Smith's new two-year deal with the Arizona Cardinals keeps him in an elite tax bracket among running backs, ESPN.com has learned.

According to salary documents obtained by ESPN.com, the contract Smith signed with the Cardinals on Thursday is worth $7.5 million. He received a $2.5 million signing bonus and his base salaries are $2.5 million each for 2003 and '04.

	Highest-paid running backs (in 2003 base salary)
	E. George	Titans	$4.25M
	C. Garner	Raiders	$3.43M
	J. Stewart	Lions	$3M
	C. Dillon	Bengals	$2.9M
	A. Green	Packers	$2.8M
	J. Bettis	Steelers	$2.75M
	J. Lewis	Ravens	$2.636M
	R. Williams	Dolphins	$2.63M
	E. Smith	Cardinals	$2.5M
	G. Hearst	49ers	$2.2M
	D. Staley	Eagles	$2.2M

Between the signing bonus and his 2003 base salary, the NFL's career rushing leader will collect $5 million in his first season away from the Cowboys -- or $2 million less than what Dallas would have paid him in base salary in 2003.

Among veteran tailbacks, only Jacksonville's Fred Taylor, who last Friday agreed to a lucrative four-year extension with the Jaguars, will earn more this season than Smith -- not counting performance-based incentives. Taylor will make $8.53 million between his new signing bonus and 2003 base salary.

Even on base salary alone, Smith still ranks among the league's 10 highest paid tailbacks for '03, and he is currently the Cardinals' highest-paid veteran for the coming season. The closest veteran to Smith is cornerback Duane Starks, who has a base salary of $3.6 million for 2003.

Ironically, Smith has already been issued his customary No. 22, which was worn by Starks last season. Starks will likely negotiate a hard bargain with Smith to surrender the number.

Smith, 33, said at his introductory press conference that he believed the Cardinals were "very fair" in their negotiations with him and agent Eugene Parker. Indeed, the contract breakdown indicates that Arizona paid more than other teams would have.

Numerous reports last week had generically placed the value of Smith's deal at between $7 million and $8 million for the two years.

There were a few teams that had interest in Smith as a role player with an incentive-laden contract. Cardinals coach Dave McGinnis has already announced that Smith is his starter.

The salary cap charge for Smith is $3.75 million each season and the deal is consistent with the manner in which Arizona has preferred to structure contracts over the last several seasons. The Cardinals characteristically attempt to maintain a relatively "flat" cap charge in designing contracts.

It also is believed Smith's contract includes stipulations that require him to take an active role in helping to market the franchise.

Len Pasquarelli is a senior writer for ESPN.com.