Patrick Dorton, an Andersen spokesman, declined to comment on any negotiations.

An Andersen spokesman said tonight that on the most significant of the deals at issue, Enron failed to provide the accountants with critical information.

An Andersen spokesman said it was not unusual for senior partners to be involved in such meetings about clients of Enron's size and complexity.

An Andersen spokesman declined to comment, saying he did not have a copy of the report.

Yesterday an Andersen spokesman said he could not be reached.

An Andersen spokesman said the departure of the three partners was unrelated to the firm's involvement with Enron.

The Andersen spokesman said the firm stands by the re-audit.

An Andersen spokesman declined to comment on this clause.

An Andersen spokesman would not comment on the PricewaterhouseCoopers offer.

An Andersen spokesman, however, said yesterday that the sale of the firm's consulting business was not even under consideration.