CONCORD, N.H. - The criminal case against three former Tyco International executives accused of looting the company could become a blame game between the board of directors and the defendants, legal experts say.

        Tyco documents show some board members knew of certain loans to top executives - which could show the extravagance was condoned. But those documents also detail how the money was spent, and that could hurt the defendants, according to former federal prosecutor Gregory Wallance.

        “They're bringing the charges in the middle of a climate of public outrage at executives pigging out at the expense of investors,” Mr. Wallance said. “The sheer magnitude of the money is going to be a problem for the defense.”

        A recent Tyco filing with the Securities and Exchange Commission said former chief executive Dennis Kozlowski, former chief financial officer Mark Swartz and former general counsel Mark Belnick enriched themselves at the company's expense. The company also has sued Mr. Kozlowski for $730 million.

        Prosecutors accused Mr. Kozlowski and Mr. Swartz of stealing $600 million from Tyco, and both are charged with enterprise corruption and grand larceny. Mr. Belnick was charged with falsifying business records to conceal $14 million in improper loans.

        The men pleaded not guilty, and their lawyers said any money they received was approved.

        The king of excess was Mr. Kozlowski, Tyco maintains. One example it cited: a $2.1 million birthday party he threw last year for his wife, Karen, on the Italian island of Sardinia. In documents filed with the SEC, Tyco says it footed half the bill.

        An e-mail from Mr. Kozlowski to friends listed plans for the bash including waiters dressed in linen togas, cocktails in chalices and a pool decorated with floating candles and flowers.

        “We have a lion or horse with a chariot for the shock value,” the e-mail says.

        The documents accused the executives of buying homes and luxury items with Tyco's money, and Mr. Kozlowski in particular of giving $43 million of the firm's money to charities in his own name.

        New York prosecutors have said they believe Tyco's directors were misled by Messrs. Kozlowski, Swartz and Belnick. But minutes from a Feb. 21 Tyco board meeting contradicted company statements last week that board members didn't know about excessive pay packages allegedly arranged by Mr. Kozlowski.

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