Mrs. Brooks, a former financial planner for the sportswear division of Saks Fifth Avenue, is now the chief financial officer of International Liquidation.

As a senior vice president at Liz Claiborne, he was in charge of coordinating design for the $1.1 billion sportswear division, which consists of three lines.

LEAD: * Ellesse, the tennis and active sportswear division of Reebok International, to Tarlow Advertising, with an undisclosed budget.

Still, Warnaco is meeting its debt obligations, and recently raised cash by selling its sportswear division - to a group that included management.

The investigation, which started with markdown allowances in the better sportswear division of Saks Fifth Avenue, has now widened.

The business, which went public in 1983, later added a men's division as well as linen and sportswear divisions.

She is the national sales manager in New York for the sportswear division of Louis Feraud Inc. in Paris.

When Liz Claiborne decided to open a classic sportswear division eight years ago, Ms. Buchman was chosen to start it.

Another specific incident, recalled by several employees, involved Alexander Cannon, who was president of the men's sportswear division at Warnaco until 1998.

Ms. Schanzer, a Manhattan television producer, called her friend Marilyn Miller, who runs the sportswear division of a fashion company.