Mitchell declined to comment yesterday.

University Attorney Anne Taylor, Harvard's point person on this issue, would not comment specifically on Lee or Sword's role. Taylor seemed dubious of Lee's explanation, but said that it would takes months of sorting through records to know more.

"We'd have to see whether the records or expenses support that," Taylor said.

In the interview last week, Lee said records and receipts of last year's show have been thrown away or are likely lost and unrecoverable. He said Sword kept a milk carton full of receipts that he believes are now missing.

Taylor said that, in fact, records of the show had been difficult to find and that the University would look into changing the informal way Evening With Champions keeps its books.

Lee also said some of the event's unpaid debts included money owed WGBH-TV, which has supplied a producer, Susie Dangel, for the show. Questioned outside The Crimson Sunday night, Dangel called the situation "sad." Officials at WGBH-TV have been unable to confirm or deny that they were owed any money by Evening With Champions.

The co-chairs for next fall's show, Jonathan Kolodner '94 and Kelly Morrison '94, released a statement last week saying they were co-operating with the investigation.

They are not potential targets of Harvard's or the district attorney's probe. Stopped outside Eliot on Saturday, they referred all questions to Taylor.

Contacted over the weekend, Eliot residents and friends of Lee and Sword said they were shocked by news of the investigation. Those who know the two students said they could not believe either one was involved in any wrongdoing.

Jill Reilly, spokesperson for the Middlesex district attorney, refused Friday to comment on Lee's statements