The San Francisco 49ers linebacker finished the 2012 season three sacks short of the former New York Giants' defensive end's 22.5 sack record that was set in 2001.
The 23-year-old told NFL Network: "It's a goal, but I'm not punching myself in the face at the end of the season if I don't get it.
"I'm young, and I'm learning a lot and I'm getting better. My goal is really just to get better every year.
"As long as I do that, if it was 14, then 19.5, at that rate it should keep going. Hopefully, I should be able to trump that record and keep going."
Smith made a total of 66 tackles last season.