Ever since Dan Marino retired, the Miami Dolphins have wasted a lot of money signing top college football players to contracts that never really paid off, so now they've decided to give accountants a try.In short, the story seems to have been delivered directly from a Hollywood script. Les Brown, an accountant at a private equity investment firm in West Palm Beach, Fla., just signed a contract to play tight end for the Dolphins. Generally speaking, if you don't play football in college, your chances of signing a professional contract are close to zero, but those are just the kind of odds Brown has defied. Like many young men, he was a star in baseball, basketball and football while attending high school in Utah. Brown was even recruited to play football at BYU, but he decided basketball would be his sport. ''I didn't have the body to play football. I was a tall, skinny kid who liked to sit outside and shoot threes, ''Brown told the Salt Lake Tri...