But on Tuesday, the 42-year-old was fired for being the lead Houston partner for Andersen, Enron's independent auditor. Enron is being investigated by the Securities and Exchange Commission and has sought bankruptcy protection, the largest filing in U.S. history.

Duncan will soon become a familiar face as he begins testifying before congressional committees and grand juries. But he enters the fray as a relatively unknown executive, a golfer who lives 11 miles from downtown Houston on a quiet tree-lined street in a house with a phone that rings a lot now and is answered by a machine.

''I'm sorry, but I don't know how to describe him other than just an average guy who worked hard, did a good job, helped a lot of people and was well-liked,'' says L. Murphy Smith, assistant head of the accounting department at Texas A&M University. That's where Duncan graduated in 1981 and where he often returned on Andersen recruiting missions for graduating talent.

''He appeared to me as a first-rate, quality person,'' says department head James Benjamin, who taught Duncan two decades ago and knows him well enough to still meet for an occasional lunch. He never saw an unethical streak in Duncan, in the classroom, or later.

''If the allegations are true, I'll be surprised,'' Benjamin says. ''We would be disappointed in our graduate if any of this really happened. Honesty is the only value a CPA has.''

Duncan was treasurer of the Alpha Tau Omega fraternity at Texas A&M before being hired out of school by Andersen in 1981. He made partner in 1995. He's made regular political contributions, mostly to the Andersen political action committee, which has contributed two-thirds of its $1 million over the last three years to Republican candidates. Duncan also made a $1,000 personal contribution to the failed U.S. Senate race of Florida Republican Bill McCollum.

He's a member, with Enron CEO Kenneth Lay, of the American Council for Capital Formation board, a business lobbyist.

Duncan is on Texas A&M's 17-person accounting department advisory board, which meets once or twice a year with professors.

''He's pretty stereotypical of a lot of our graduates,'' Benjamin says. ''Understated, but definitely self-confident and with a passion for his profession. You would describe him as handsome and well-groomed.''

While Benjamin remembers Duncan better than most of the 400 Texas A&M graduates who work for Andersen -- 30 are partners -- Benjamin says he knows little of his personal side.

''It sounds weird, I've known the guy for quite awhile, but I don't know his wife's name, how many children he has or his hobbies,'' Benjamin says. ''He did go to Disney World recently.''

Phone messages to Duncan's home were not returned.

-- by Del Jones