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TAMPA, Fla. — The kid quarterback — Tampa Bay Buccaneers rookie Bruce Gradkowski — throws up before every game. Nerves, he says.

The guy paid to sack him — Cincinnati Bengals defensive end Justin Smith — felt like throwing up after Sunday's game. Irritation, he said.

That Smith was the one left with the bad taste was because The Kid — with the help of a controversial referee's call — got the best of him and the Bengals.

Tampa Bay, previously winless, edged Cincinnati, 14-13, with a final-minute touchdown that involved another debate.

The stripes blew the Smith call, but got the last one right.

With 35 seconds left, Bucs receiver Michael Clayton gripped a fourth-down, 8-yard Gradkowski pass and lunged into the end zone to tie the game.

As he landed, the football squirted free, and officials ruled the pass incomplete and the ball given to Cincinnati. The play was reviewed and reversed, and the touchdown and extra point gave the Bengals their second straight defeat.

But the play would not have occurred had Smith not been flagged for roughing Gradkowski on a sack — or, as ref Mike Carey put it, Smith "stuffed his head into the ground" — six plays earlier.

"(The ref) must have season tickets down here," a bare-chested and bloodied Smith said afterward.

"I couldn't believe the call. That was the ballgame. (Gradkowski) fumbled, and Robert (Geathers) recovered for us. I've never seen anything like this in my six years in the league. Never seen an outcome changed like that."

From the next locker, fellow lineman Shaun Smith whispered, "Watch what you're saying."

Justin Smith shed that caution like a Bucs' blocker:

"I didn't slam him. The dude just ducked and tried to spin out. I grabbed him and laid him down. It was one of my cleanest hits ever."

After a moment's thought, he added:

"Truth is, it never should have come to that. It's our fault. You can't let a team hang around. This is the NFL, and at any time a team can step up."

And step down. After three victories, the Bengals suddenly are out of sync. They can't run the ball consistently, can't stop the run and quarterback Carson Palmer doesn't look like his old self. Maybe he misses guardian angel Jon Kitna. Palmer surely misses injured center Rich Braham and suspended receiver Chris Henry.

The team has been hurt by suspensions, injuries and, Sunday, a season-high 10 penalties.

As for the disputed Smith call, Bengals coach Marvin Lewis rolled his eyes: "I guess you have to cuddle (Gradkowski) to the ground."

Gradkowski said the sack "felt weird. He kind of slammed me on my head." With a grin, he added: "We got a good call there."

A late-round pick out of the University of Toledo who's in the lineup because of the injury to Chris Simms, Gradkowski's delightful in his wide-eyed embrace of the moment.

As the officials huddled at game's end to decide that touchdown call, he approached Palmer:

"I played against his brother, Jordan, in the GMAC Bowl last season. I talked to Jordan this week, and he said, 'My brother is looking forward to meeting you.' So I just went up to Carson and said, 'What's up?'

"He said, 'Hey man, you're doing a great job. But I really hope you don't get this call.' "

Across the way, Justin Smith had no doubts: "I didn't think we'd get any calls toward the end."

He was right, but even more so earlier when he said: "It never should have come to that."