Diane Hunt, a Yahoo spokeswoman, said the discussions with the F.T.C. had "nothing to do with advertising profiling."

A Yahoo spokeswoman said the company did not discuss "rumors and speculation."

Even so, a Yahoo spokeswoman said Yahoo had not given Enron any information about anyone who posted a message.

A Yahoo spokeswoman, Gaude Paez, did say, however, that click fraud is a serious, but manageable, challenge.

A Yahoo spokeswoman said Yahoo executives were unavailable to comment on Google's new initiatives Friday.

"If an advertiser prefers to have a relationship with them, that's fine," said Gaude Paez, a Yahoo spokeswoman.

"Yahoo has a long and successful history in personalization," said Helena Maus, a Yahoo spokeswoman.

A Yahoo spokeswoman declined to comment.

Settlement talks were completed late Sunday night, according to a Yahoo spokeswoman, Nicki Dugan.

Mary Osako, a Yahoo spokeswoman, said the company complied with the subpoena "on a limited basis."