Earlier this year, the company offered refunds only for policies sold through the Tampa office.

The sales literature used by the Tampa office was not approved by Metropolitan's headquarters staff, as company rules require.

The Tampa office mailed 20 million pieces of inaccurate sales literature to individuals in 37 states, Florida officials said.

Ms. Sommer had been media services director and general manager at the agency's Tampa office.

But the new general manager, who once worked in the Tampa office, also said: "I think Tampa's a good thing.

Steinbrenner did not return calls to his Tampa office.

A secretary at Steinbrenner's Tampa office said yesterday afternoon that he could not be reached until Monday.

"The meeting is a strong suggestion that all the parties knew of what was going on in the Tampa office," he said.

Florida insurance officials estimate that the Tampa office mailed more than 21 million items to potential customers in 37 states.

He said the bureau's Tampa office had traced the number.