Mr. Kopper was responsible for setting up and running some of the notorious off-the-books partnerships that bore names like Chewco.

Company executives have been accused of hiding debt in off-the-books partnerships and overstating revenues.

And in 2004 grand jury testimony about off-the-books partnerships, there was no mention of Mr. Skilling, he acknowledged.

In mid-October, Enron said it was restating its earnings because of problems associated with off-the-books partnerships.

Indeed, he was a primary participant in establishing and running the off-the-books partnerships that investigators have said Enron used to hide debt and improperly increase earnings.

Enron may have been deceitful in recent years, using off-the-books partnerships to exaggerate revenues and hide debt.

He has been complaining for months that El Paso has relied too heavily on off-the-books partnerships and complex accounting to increase profits.

Mr. Fastow created the vehicles for Enron's fraud, those notorious off-the-books partnerships that allowed the company to mask its true financial condition.

But banks also provided cash for the company's off-the-books partnerships and for outside investors in those entities.

Specifically, he helped to set up complex off-the-books partnerships that Enron used to avoid disclosing losses.