White House officials insisted on Thursday that they were still months away from making any decisions about the 2006 budget, and said the memorandum merely reflected "formulaic assumptions" about future spending.

But the accounting specialists found that the memorandums did not accurately reflect the consultations and that Enron's accounting procedures had been specifically determined by the specialists to violate generally accepted accounting principles.

"These memoranda reflect a lack of appropriate safety and performance data for the Silastic I device and reinforce concerns about the safety and performance of all currently marketed devices," Dr. Benson wrote.

Gene Schaerr, a White House lawyer, said the memorandum reflected "a longstanding interpretation" of Federal law.

Administration lawyers have continued to resist extending the protections, saying in testimony this week that the memorandum reflected only an announcement of the court's decision, not a policy change.

Republicans countered that the memorandum reflected Mr. Rumsfeld's restless search for ways to improve the Pentagon's performance against an unconventional foe.

The memorandum, which bears the name of Dr. John A. Gronvall, the agency's chief medical director, reflects the views of many doctors in the agency, according to officials.

As Stern expected, the agents' memoranda reflected little hard evidence against Remo.

He said the memorandums reflected disagreements within the company and said other documents might counter their assertions.

The memorandums included harsh assessments of the Republican nominees and generally reflected the angry partisan battles over Mr. Bush's judicial choices.