NFL PLAYOFFS : Cowboys Can’t Help Looking Ahead, 27-17 : NFC: Dallas was concentrating on San Francisco even before getting past Green Bay.

The San Francisco 49ers’ 44-3 dismantling of the New York Giants Saturday wasn’t exactly Emmitt Smith’s definition of quality entertainment.

“I got bored,” the Dallas running back said, “because San Francisco was killing them. Just basically killing them. Everything they did worked.”

Smith and the Cowboys gained a 27-17 victory over the Green Bay Packers Sunday at Texas Stadium in an NFC divisional playoff game, but the game seemed almost an afterthought, forgotten by the Cowboys within minutes of the final gun.

Their minds were on the future, on playing the 49ers next Sunday in the NFC championship game. And on 49ers 44, Giants 3.

“I saw the way (the 49ers) attacked the Giants,” Dallas cornerback Kevin Smith said. “If the Giants had played their best game, I still think the 49ers would have scored 44 points. We can’t get into a scoring battle with the 49ers.”

Next Sunday’s game will be a rematch of last year’s NFC title game, won, 30-20, by the Cowboys in San Francisco. The major plot twist this year is that the NFC road to the Super Bowl goes through Texas Stadium instead of Candlestick Park.

The home-field advantage might not mean a lot, however, if the Cowboys don’t play any better than they did against the wild-card Packers.

Oh, yes, the Packers . . .

Cowboy Coach Jimmy Johnson had so little respect for Green Bay that he called a fake punt on fourth and two at his own 28-yard line only 9:20 into the game (the play failed) and decided to rest Emmitt Smith, the NFL’s most valuable player, for the game’s final 20 minutes.

Swinging the momentum toward the Cowboys were two huge Packer turnovers--a fumble by Corey Harris in the waning seconds of the first half and an interception thrown by Brett Favre early in the fourth quarter. Those plays did more than anything else to let the defending Super Bowl champions win without being in championship form.

“If this was a regular-season game, everybody would be upset because we didn’t play our best game,” Dallas’ Bill Bates said. “But we won’t get too mad, because we won a playoff game. We’re one step away from the big show.”

For the second time this season, Dallas quarterback Troy Aikman threw for more than 300 yards against the Packers. He completed 28 of 37 passes for 302 yards and three touchdowns.

Said Packer safety LeRoy Butler: “He could have had 700 yards passing.”

But Aikman had some down moments, too, including two interceptions. Factor in a quiet day from the recuperating Smith (13 carries, 60 yards), and it was not a game worth remembering for the Cowboys.

Asked about the Dallas offense’s performance, Aikman said: “I thought it was average. We turned the ball over, killed drives, didn’t run the ball like we’re accustomed to.”

Favre threw for 331 yards, but the Dallas defense had its moments, keeping Sterling Sharpe, the Packers’ record-setting wide receiver, in check and out of the end zone until the game’s final seconds.

But it was largely a day of football follies, from both teams.

“For a while out there, it looked like we were playing playground football,” Packer fullback Edgar Bennett said.

The Packers’ Harris certainly put his stamp on it after the Cowboys had taken a 10-3 lead on Eddie Murray’s 41-yard field goal with 23 seconds showing before halftime.

Harris cleanly fielded Murray’s kickoff, but lost the ball as he tried to carve out extra yardage. Dallas’ Kenny Gant stripped the ball from Harris’ grasp, and Joe Fishback recovered for the Cowboys at the Green Bay 14-yard line with 14 seconds remaining.

“I don’t get (the ball) that much, and I thought I could make a big play,” Harris said.

Two plays later, Aikman threw a six-yard scoring pass to tight end Jay Novacek, allowing the Cowboys to take a two-touchdown lead into the dressing room.

“Just before the end of the first half, the fumble they converted into a touchdown, I thought that was big,” Packer Coach Mike Holmgren said. “Not only the points, but we sagged just a little bit. It took us a while to regroup after that.”

The Cowboys built their lead to 24-3, but then the Packers found the end zone for the first time on a diving, 13-yard touchdown catch by Robert Brooks.

A 43-yard punt return by Brooks set the Packers up again at the Dallas 29 1:41 into the fourth quarter. Suddenly, the Packers seemed poised to make a game of it. But they self-destructed on the first play of the series, Leon Lett tipping Favre’s pass straight into Charles Haley’s chest.

The interception gave the Cowboys the ball at the Green Bay 30, and, with Smith on the sideline, they moved 47 yards in nine plays to Murray’s 38-yard field goal with 7:38 left.

Johnson said he could have used Smith on the drive, but felt comfortable enough with backups Lincoln Coleman and Derrick Lassic to let Smith rest his shoulder.

“The game was kind of out of reach,” Smith said. “No reason taking a risk.”

Translated: Brett Favre is not Steve Young, and the Packers are not the 49ers. There will be other days to risk the league’s most valuable shoulder, perhaps starting next Sunday.

“Well, you know, the 49ers have got a great team,” Dallas defensive tackle Tony Casillas said. “We’ve got to play well to beat them. It will be like last year. The same kind of game. Maybe the same kind of outcome.”