SEOUL - Korean truck maker Samsung dreams of making cars, but so far government policy has been as tough to break through as the Dallas Cowboys' front four.

So last week Samsung pulled a trick out of the playbook and introduced a concept electric car.

The SEV-III, designed and built by Samsung Heavy Industries Co. Ltd., features an aluminum frame, 120 horsepower and a sealed lead-acid battery. Samsung claims a top speed of 81 mph and single charge operating range of 112 miles.

Convenience features include power steering, power windows and air conditioning.

'Despite the fact that we are not a passenger-car manufacturer, our independent development of a world-class electric car proves that Samsung Heavy Industry has advanced electronic, electrical and passenger car-related technologies,' said a company official.

Samsung affiliates are continuing to work on core technologies for electric cars including motors, controllers and batteries.

In a public statement, Samsung mentioned energy shortages and environmental problems, but analysts believe the heart of the company's effort is in its statement that it was 'fully prepared to meet stricter emission standards for cars exported to the United States.'

An opening to build EVs for export might lead to Samsung as carmaker, say analysts.

In May, Samsung Heavy Industries signed a far-reaching technical cooperation agreement with Nissan Motor Co. Ltd. to produce cars under license, but there have been indications that the Korean government continues to oppose Samsung's entry in the passenger-car business. The Nissan agreement has yet to be submitted for approval by the government.

Samsung started its EV play in February 1993, developing the SEV-I in June 1993 and SEV-II in December of the same year. Neither of those cars was shown to the public.

Samsung Heavy Industry manufactures heavy-duty commercial vehicles, construction equipment and fork lift trucks.

The Samsung Group has a large base of technology and experience in the electronic and electrical fields.