ACR LTT PIC INDUCES A DEPARTING ACFT INTO AN ABORT SITUATION WHEN HE FAILS TO COMPLY WITH TWR'S CLRNC TO CROSS RWY 28L.

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ON AUG/SUN/92; FLT FROM SMF TO SFO WAS CLRED TO LAND ON RWY 28R. DURING DECELERATION; TWR CLRED US TO CROSS RWY 28L AND CONTACT GND CTL AFTER XING. WE EXITED RWY 28R ON TAXIWAY 'E' AND BEFORE ENTERING RWY 28L WHILE STILL IN BTWN OF RWYS I HEARD TWR CLR AN ACFT FOR TKOF ON RWY 28L. MY REACTION WAS TO STOP MY ACFT BEFORE ENTERING THE RWY 28L BOUNDARY WHICH WE MANAGED TO DO SO. I LOOKED TO MY L AND SAW AN ACFT AT THE APCH END OF RWY 28L AND AT THAT POINT I DECIDED TO POSTPONE MY RWY XING UNTIL AFTER DEP OF THAT ACFT AND FURTHER CLRNC BY TWR. A FEW SECONDS LATER TWR CTLR ONCE AGAIN CLRED US FOR AN IMMEDIATE XING OF RWY 28L AND WITHOUT DELAY RETURNED TO DEPARTING ACFT AND ORDERED HIM TO ABORT HIS TKOF. AT THIS POINT; BASED ON MY JUDGEMENT OF HIS ROLLING SPD AND ESTIMATED OVER 6000 FT OF DISTANCE BTWN US; AND ASSUMING HE IS ON THE TKOF ABORTION STAGE; I EXECUTED AN EXPEDITIOUS XING OF RWY 28L. DURING XING I MAINTAINED A VISUAL CONTACT WITH THE TFC AND ENSURING THE SAFETY OF MY ACFT FROM THE TAKING OFF TFC WHO FAILED TO RESPOND TO REPEATED TKOF CANCELLATION FROM TWR. AT NO TIME DURING THIS ORDEAL WAS SAFETY OF MY ACFT OR PAX COMPROMISED. MY SUGGESTION WOULD BE MORE CAREFUL CTLRS AND MORE SITUATION AWARENESS IN TWR. ALSO; ON THE PART OF THE OTHER INVOLVED ACFT. TO LISTEN CLOSER TO ATC.