The committee said it had hired an outside counsel, Robert S. Bennett of Washington, to review the matter.

Their legal counsel reviewed everything.

The independent counsel has reviewed the published and unpublished guidelines and policies of the Tax Division concerning the evaluation of cases for prosecution.

The senator's office used outside counsel and an outside engineering company to review the complexities of the bill.

The chancellor's legal counsel is reviewing the Board of Education's policy on the Boy Scouts, said a spokeswoman, Margie Feinberg.

A spokesman for Lord Black said yesterday that his legal counsel was still reviewing material relevant to whether he owed the money.

"The department's legal counsel has reviewed all of the critics' charges and found no basis to them," Mr. Davis said.

Marilyn Mode, the Police Department's deputy commissioner for public information, said: "We have just received the order to show cause and legal counsel is reviewing it.

"Our general counsel reviewed everything that we have done," said Ms. Aspey.

Mr. Heitz said Columbia and its outside counsel had thoroughly reviewed the company's trades with Drexel and have found nothing other than "normal arm's length" transactions.