He and Ben Glisan , Enron's former treasurer, are the two most important potential witnesses aiding the government's inquiry, but no deal has yet been made.

FORBES: Arthur Andersen Offers Settlement

From Mark Koenig to Sherron Watkins to Ben Glisan and, of course, Andrew Fastow, the jury received testimony that Lay and Skilling were well aware of grave financial problems at Enron, and that they participated in fraud or at least did nothing to prevent it.

FORBES: Case Closed For Lay, Skilling

Defense attorneys have been able to cast a slim shadow of doubt on even the seemingly impervious whistle-blower Sherron Watkins , who memorably submitted a memo stating that "Enron will collapse in a wave of accounting scandals, " and former Treasurer Benjamin Glisan , who as it turns out received favorable treatment while in prison.

FORBES: Game On For Lay, Skilling