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One of Emmitt Smith 's former business associates has countersued the NFL legend ... claiming the ex-running back defrauded him.

Smith initially sued Johnny Wimbrey back in Dec. 2024 -- alleging he gave Wimbrey and several other defendants hundreds of thousands of dollars to invest ... but claims the funds were "misappropriated for other purposes." Getty

This week, though, Wimbrey filed a counterclaim against Smith -- alleging the Dallas Cowboys great was actually the one who caused the financial losses.

In his countersuit, Wimbrey says Smith "misrepresented to third parties that he had authority to act on behalf of Wimbrey and to use Wimbrey's name and reputation in connection with soliciting or pooling investments." Getty

"These unauthorized syndications created liab

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