The Securities and Exchange Commission yesterday identified Andrew S. Fastow, the former chief financial officer of Enron, as a possible target of its investigation into the company's collapse.

"They are not Andrew Fastow," he added, referring to the former chief financial officer of Enron.

The testimony by Andrew Fastow, the former chief financial officer of Enron, has certainly provided the dramatic high point thus far in the trial of the company's former top executives.

The former chief financial officer of Enron and his wife have agreed to plead guilty to crimes after all.

Clearly, the chief officers of Enron failed in their duty and shamefully breached that trust.

The former chief accounting officer of Enron was indicted yesterday on six felony charges that accuse him of participating in a multiyear effort to disguise the company's collapsing financial performance.

When the former chief financial officer of Enron, Andrew S. Fastow, balked at cutting a deal with the government, prosecutors started putting pressure on his wife, Lea.

Andrew S. Fastow, the former chief financial officer of Enron, faces at least 10 years in prison for his guilty plea even though he has agreed to cooperate with investigators.

Andrew S. Fastow, the former chief financial officer of Enron, pleaded guilty to two felonies, admitting to participating in crimes that contributed to Enron's collapse into bankruptcy protection.

"I think," Professor Courtney added, referring to the former chief financial officer of Enron, "that Mr. Melancon needs to meet Mr. Fastow."