It is undergoing a separate restructuring process from Global Crossing.

While Mr. Legere was the chief executive of two publicly traded companies, he received a $3.5 million bonus, after taxes, from Global Crossing.

He resigned from Global Crossing shortly after sending the memo to Mr. Winnick; he was the company's chief executive from December 1999 to October 2000.

Citizens Communications acquired the Frontier name and local exchange properties from Bermuda-based Global Crossing in 2001.

Most analysts agree that executives from Global Crossing, which was founded by Gary Winnick, a former associate of Michael R. Milken, would really run the show.

Executives from Global Crossing met yesterday with creditors, trying to find ways to slow the depletion of its estimated $800 million in cash, people close to these companies said.

An announcement from Global Crossing providing details on these cost-cutting efforts may come as early as today or tomorrow, these people said.

A Cable and Wireless spokesman said, "Certainly we have purchased capacity from Global Crossing, mainly capacity within Europe."

Mr. Winnick and other executives from Global Crossing who testified today defended the swaps, saying these transactions were based on strong business cases.

Computer Sciences won a $400 million order from Global Crossing to run its personal and mainframe computers for 10 years.