The retrial of two former Tyco bosses accused of stealing $600m (£321m) is due to start on Tuesday.
Prosecutors allege Dennis Kozlowski and Mark Swartz used company money to fund lavish lifestyles, including a $2m birthday party for Mr Kozlowski's wife.
The previous trial collapsed after six months when a juror received a threatening letter and telephone call.
Mr Kozlowski, Tyco's ex-chairman and chief executive, and Mr Swartz, the former finance chief, deny the charges.
Shorter, leaner case
Both men face up to 30 years in prison each if found guilty of the current top charge, first-degree grand larceny, and other counts, including falsifying business records, conspiracy and business law violations.
Prosecutors have told the judge that they plan to present a shorter, leaner case against Mr Kozlowski and Mr Swartz.
They expect the trial to last for about four months as the prosecution focuses less on the luxury items and more on the alleged thefts.
Mr Kozlowski and Mr Swartz were accused of stealing $170m by hiding unauthorized bonuses and forgiving loans to themselves.
They were also accused of accruing an additional $430m by inflating Tyco's share price after lying about the state of the company's finances.
Luxury items
Defence lawyers say Mr Kozlowski and Mr Swartz earned every dollar they received from Tyco.
During last year's trial at Manhattan's State Supreme Court, jurors were shown a video of the birthday party Mr Kozlowski threw for his wifeon a Mediterranean island.
The court was also given a video tour of Mr Kozlowski's $18m New York apartment.
Prosecution lawyers said Mr Kozlowski spent $11m of Tyco's money furnishing his apartment on Fifth Avenue, including $191,250 on a Persian rug and $4,995 on a custom-made blue and gold bedskirt.
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