But criminal charges may add to the anxieties of Andersen clients already worried about being associated with a scandal-tarred firm.

"We've already picked up some Andersen clients," he said, "and we're talking to others."

Many Andersen clients have defected not because of disagreements over accounting matters, but simply to avoid association with the firm.

Even as it was collapsing, problems were surfacing at other Andersen clients, like Qwest and Global Crossing.

Most report to the offices of Andersen clients in the area for a few weeks or months, then move to another project at a different client.

Those cases involved two former Andersen clients, Waste Management and the Sunbeam Corporation.

Under questioning, Mr. Riley acknowledged that he was a "fix-it" person, who was called in when Andersen clients faced significant financial issues.

But let's say a longtime Andersen client goes to a firm that has auditing experience in the same industry.

What it has is people, who have valuable relationships with Andersen clients, which are hard to value.

Telkom was an Andersen client until the firm's demise last year.