Disclosures by Congressional investigators and lawyers suing Enron showed that Mr. Lay helped create and oversee some of the company's suspect financial arrangements.

Plaintiffs suing Enron and Andersen say that they will attack that argument.

Currently the Florida pension fund is suing Enron over the losses and has said it might sue Alliance as well.

Enron "has proved the point," said Roger Greenberg, a lawyer who is suing Andersen and Enron on behalf of shareholders.

If you all sued Enron together, you'd become an army of Davids - with your own Goliath-caliber lawyer.

But critics say that would make the records unavailable to those who are suing Enron.

In October, Microsoft called off its agreement and sued Enron, saying the company had not made its network ready in time.

In April 2002, he sued Enron, accusing it of misleading investors.

The organization has a history of shareholder activism, and many members are suing Enron.

One lawyer suing Enron said it was clear that Ms. Olson had violated her fiduciary duties.