Florida is also home to thousands of Enron investors and retired employees, who have seen their Enron shares become worthless.

Andersen already has made a $750 million settlement offer, but lawyers for Enron investors rejected it as insufficient.

Lawyers representing Enron investors have already won settlements for $7.3 billion of the $40 billion shareholders claim they lost in Enron's 2001 collapse.

Many Enron investors lost their pensions and life savings as the company combusted.

But what about all of the other Enron investors who got nailed by its corporate malfeasance?

Unfortunately, as Enron investors learned, if the rising stock price is built on something other than the rising value of the company's cash flows, they are vulnerable.

Enron investors have separately sued, and in a number of cases settled, with Enron's banks.

Getting here has required a long, challenging effort, but the results for Enron investors are unprecedented.

They argued that rather than defrauding Enron investors it benefited them by allowing the company to transform part of a valuable asset into cash.

But he said he regretted other actions more, actions that "affected Enron investors far more greatly."