The lawyer, who requested anonymity, identified the former associates of the late strongman Ferdinand Marcos, as San Miguel Corp. chair Eduardo ''Danding'' Cojuangco Jr., Jaka Corp. owner Sen. Juan Ponce Enrile and tobacco magnate Lucio Tan.

The three were ''constantly in touch'' with former first lady Imelda Marcos, the lawyer said.

They were convincing Ms Marcos that the government's efforts to recover the alleged ill-gotten wealth would soon prove futile.

''You (Marcoses) have the upper hand, so why compromise?'' the lawyer quoted the cronies as telling former first lady Imelda Marcos in several separate meetings. ''Why settle for 25 percent when you can retain 100 percent?''

For this reason, the lawyer said, it was not surprising that the sons of Cojuangco and Enrile were among those who signed a petition rejecting Malacañang's plan to seek Congress approval of the proposed compromise deal with the Marcos heirs.

Cagayan Rep. Juan ''Jackie'' Ponce Enrile Jr. and Negros Occidental Rep. Carlos ''Charlie'' Cojuangco were given the ''blessings'' of their fathers to block the proposed settlement with the Marcoses, the lawyer said.

The source said the three former Marcos associates were telling Ms Marcos that forging a settlement with the government ''would affect interlocking directorates of corporations.''

This means that the composition of ownership of the ''dummy corporations'' would be jeopardized because the same group of persons controlled the operations of various Marcos companies, the source explained.

The source refused to name the dummy companies except to say that these ''top-grossing'' firms were dealing with telecommunications, agriculture, real estate and manufacturing.

'Non-cooperating dummies'

He explained that under the 1993 proposed 75-25 deal signed by the Marcos family and former Presidential Commission on Good Government chair Magtanggol Gunigundo, the Marcoses and the government were supposed to carry out ''mutual assistance in prosecuting non-cooperating dummies.''

Besides the $570 million from the Swiss banks which has been remitted here, the government was subjecting to 75-25 deal the local dummy companies of the Marcoses, the source said.

Since the government will get the lion's share, the source said Marcos cronies were afraid that majority of the shares in the country's large corporations will be turned over to the government if the deal pushes through.

The source said Marcos cronies were assuring Ms Marcos that the PCGG was incapable of coming up with strong evidence to prove her family's guilt on forfeiture case as well as tax evasion cases amounting to over P20 billion.

''It is safer to concentrate instead on legal battles than enter into a compromised deal,'' the source quoted one of the cronies as telling Ms Marcos.

The cronies, the source said were downplaying PCGG chief Felix de Guzman's disclosure that he could present a three-volume strong pieces of evidence to pin down the Marcoses.

A conviction against the Marcoses must be secured by the government to effect the release of the $570 million, being held in escrow at the Philippine National Bank.

By Christine Herrera