Reserves Set Aside The I.R.S. held that despite the Saudi position, the companies should be taxed at the higher prices.

In a speech in Philadelphia last week, Prince Turki reiterated the Saudi position against an American withdrawal from Iraq.

The Saudi position, which has led to reduced revenues for the OPEC nations as the price of oil has fallen, has prevented the organization from acting.

Given the past uncertainty regarding the Saudi position on use of their bases, however, the Pentagon made contingency plans in the event American forces' access was restricted.

However, Pakistan (which had signed the declaration) disagreed with and critiqued the Saudi position.

The Saudi position is that if prices collapse, the world should look elsewhere for support.

Describing what he understood to be the Saudi position, the official told reporters, "I do not sense either impatience or reluctance on the part of the Saudis."

The Saudi position is not new.

"It's a balancing act between a desire for better protection on one hand, and not having alien forces present on the other," a Pentagon official said of the Saudi position.

"His mood was very upbeat, and he knows the Saudi position is not hostile to him," Mr. Dunham said.