Some executives, he said, would conspire together to gain from an "opportunity," like the sale of franchises, and sometimes, Mr. Cardiges said, he would solicit a gift.

In this case, the Government charged that the executives conspired to misrepresent certain expenses that were related to hospital administration as actually being costs for capital improvements.

According to the indictment, the three executives conspired to misrepresent certain expenses that were related to hospital administration as actually being costs for capital improvements.

The implication that the chief executive of Missouri conspired to kill a private citizen startled the public and added to James' notoriety.

At Mr. Smith's instruction, prosecutors said, senior executives conspired to fill the hole with what they called dirt, or fraudulent entries.

But prosecutors said the two executives conspired to deceive investors, inflate company earnings and put money into their own pockets.

Top executives then conspired to lie to prosecutors and lawyers hired by the company about the practice of backdating, according to the earlier pleas.

The company later said that at least three other executives had conspired with Mr. Whitacre in embezzling the money.

WPP contended that the executives - and Young & Rubicam, which was financing their new venture - had conspired to "sabotage" the agency.

There are allegations that its executives bribed Federal officials and conspired to obtain Government contracts through fraud and misrepresentation.