He is also said to have been the mastermind behind much of the company's restructuring efforts.

Those charges came on top of a $2.1 billion restructuring effort begun in 1999.

The restructuring effort is expected to cost $125 million.

The company said it still expected the three-year restructuring effort to cost 335 billion yen.

The companies involved in the restructuring effort declined to comment.

They come as Ford is trying to reverse a $12.6 billion loss in 2006 and raise money for its restructuring effort.

The economic and financial restructuring effort known here as the Real Plan began four years ago.

"Isn't this restructuring effort an admission that he is not really in control?"

Several analysts said they expected the company to undertake a restructuring effort in the next year.

The nation's Governors are committed to a major restructuring effort in every state.