In all, at least 10 Congressional committees are investigating Enron.

There are no heroes here - the closest thing is the short-selling community that relentlessly prodded journalists and regulators to investigate and expose Enron.

As chairman of Congress's most aggressive committee investigating Enron, Mr. Tauzin has hammered away at the accounting profession.

"This is a very significant development," said Leslie Caldwell, who leads the Justice Department team investigating Enron.

His panel is the major investigative committee in Congress and has investigated Enron, Haliburton and tobacco companies.

The letter, written last August, was released on Tuesday by a Congressional subcommittee that is investigating Enron.

The firm was convicted last month of obstructing federal regulators investigating Enron.

In addition, the Senate should have one committee investigating Enron, not six.

The committee has also investigated Enron, Haliburton and the tobacco and chemical industries.

The Securities and Exchange Commission and the Justice Department are both investigating Enron.