But Richard Eckel, a Lotus spokesman, said sales were partly hampered because the company will soon introduce enhanced versions of some computer software products.

A Lotus spokesman, Richard Eckel, said that rather than canceling an appearance, it had never planned to attend.

A Lotus spokesman said: 'Mr Gilbey does not want to talk.'

Jeffrey Beir, 38, senior vice president in charge of applications software for desktop computers, resigned to pursue an "entrepreneurial opportunity," according to a Lotus spokesman.

"One of our operating principles is to value diversity and encourage it," said Bryan E. Simmons, a Lotus spokesman.

Mr. Manzi owned 1.22 million shares on Dec. 31, 1994, a Lotus spokesman said.

Richard Eckel, a Lotus spokesman, said the company had restricted the program to homosexual couples since they could not legally get married, unlike heterosexual couples.

A Lotus spokesman would not confirm that the product had become profitable but said the company projected Notes to turn a profit sometime this fiscal year.

A Lotus spokesman said yesterday that the SAPC lawsuit was "entirely without merit."

"In our view, this lawsuit is entirely without merit and we intend to demonstrate as much in court," said Greg Jarboe, the Lotus spokesman.