Talk about a card that you rarely ever see, let alone graded gem mint. This is a 1988 Burger King Florida Gators Emmitt Smith card. This card predates his first NFL release by a two years. The card was distributed by Burger King as a regional promotion.
There is no doubt this card is rarer than his 1990 Score Traded, his most valuable rookie card. Does that mean that it's highly sought after by collectors? Not really. There's never been a huge secondary market for regional (police, school-issued, etc.) sets in the hobby. I personally like them. I don't think they're much different from the minor league sets of the 70's and 80's but those are far more popular in the hobby.
No matter where you stand, this is a great card. This is a highly counterfeited card so having an authentic one is great, gem mint even better. One lucky Emmitt Smith collector will add this to his or her collection tonight for a bargain. Maybe one day collectors will appreciate these releases more than they do now.
You can view the eBay auction here.