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