Avery smiled at the computer printout. "For the month of October you billed an average of sixty-one hours per week."

"I thought it was sixty-four," Mitch said.

"Sixty-one is good enough. In fact, we've never had a first-year man average so high in one month. Is it legitimate?"

"No padding. In fact, I could've pushed it higher."

"How many hours are you working a week?"

"Between eighty-five and ninety. I could bill seventy-five if I wanted to."

"I wouldn't suggest it, at least not now. It could cause a little jealousy around here. The younger associates are watching you very closely."

"You want me to slow down?"

"Of course not. You and I are a month behind right now. I'm just worried about the long hours. A little worried, that's all. Most associates start like wildfire - eighty - and ninety-hour weeks - but they burn out after a couple of months. Sixty-five to seventy is about average. But you seem to have unusual stamina."

"I don't require much sleep."

"What does your wife think about it?"

"Why is that important?"

"Does she mind the long hours?"

Mitch glared at Avery, and for a second thought of the argument the previous night when he arrived home for dinner at three minutes before midnight. It was a controlled fight, but the worst one yet, and it promised to be followed by others. No ground was surrendered. Abby said she felt closer to Mr. Rice next door than to her husband.

"She understands. I told her I would make partner in two years and retire before I was thirty."

"Looks like you're trying."

"You're not complaining, are you? Every hour I billed last month was on one of your files, and you didn't seem too concerned about overworking me."

Avery laid the printout on his credenza and frowned at Mitch. "I just don't want you to burn out or neglect things at home."

It seemed odd receiving marital advice from a man who had left his wife. He looked at Avery with as much contempt as he could generate. "You don't need to worry about what happens at my house. As long as I produce around here you should be happy."

Avery leaned across the desk. "Look, Mitch, I'm not very good at this sort of thing. This is coming from higher up. Lambert and McKnight are worried that maybe you're pushing a bit too hard. I mean, five o'clock in the morning, every morning, even some Sundays. That's pretty intense, Mitch."

"What did they say?"

"Nothing much. Believe it or not, Mitch, those guys really care about you and your family. They want happy lawyers with happy wives. If everything is lovely, then the lawyers are productive. Lambert is especially paternalistic. He's planning to retire in a couple of years, and he's trying to relive his glory years through you and the other young guys. If he asks too many questions or gives a few lectures, take it in stride. He's earned the right to be the grandfather around here."

"Tell them I'm fine, Abby's fine, we're all happy and I'm very productive."

"Fine, now that that's out of the way, you and I leave for Grand Cayman a week from tomorrow. I've got to meet with some Caymanian bankers on behalf of Sonny Capps and three other clients. Mainly business, but we always manage to work in a little scuba diving and snorkeling. I told Royce McKnight you were needed, and he approved the trip. He said you probably needed the R and R. Do you want to go?"

"Of course. I'm just a little surprised."

"It's business, so our wives won't be going. Lambert was a little concerned that it may cause a problem at home."

"I think Mr. Lambert worries too much about what happens at my home. Tell him I'm in control. No problems."

"So you're going?"

"Sure, I'm going. How long will we be there?"

"Couple of days. We'll stay in one of The Firm's condos. Sonny Capps may stay in the other one. I'm trying to get plane, but we may have to fly commercial."

"No problem with me."

* * *

Only two of the passengers on board the Cayman Airways 727 in Miami wore ties, and after the first round of complimentary rum punch Avery removed his and stuffed it in his coat pocket. The punch was served by beautiful brown Caymanian stewardesses with blue eyes and comely smiles. The women were great down there, Avery said more than once.

Mitch sat by the window and tried to conceal the excitement of his first trip out of the country. He had found a book on the Cayman Islands in a library. There were three islands, Grand Cayman, Little Cayman and Cayman Brae. The two smaller ones were sparsely populated and seldom visited. Grand Cayman had eighteen thousand people, twelve thousand registered corporations and three hundred banks. The population was twenty percent white, twenty percent black, and the other sixty percent wasn't sure and didn't care. Georgetown, the capital, in recent years had become an international tax haven with bankers as secretive as the Swiss. There were no income taxes, corporate taxes, capital-gains taxes, estate or gift taxes. Certain companies and investments were given guarantees against taxation for fifty years. The islands were a dependent British territory with an unusually stable government. Revenue from import duties and tourism funded whatever government was necessary. There was no crime or unemployment.

Grand Cayman was twenty-three miles long and eight miles wide in places, but from the air it looked much smaller. It was a small rock surrounded by clear, sapphire water.

The landing almost occurred in a lagoon, but at the last second a small asphalt strip came forth and caught the plane. They disembarked and sang their way through customs. A black boy grabbed Mitch's bags and threw them with Avery's into the trunk of a 1972 Ford Ltd. Mitch tipped him generously.

"Seven Mile Beach!" Avery commanded as he turned up the remnants of his last rum punch.

"Okay, mon," the driver drawled. He gunned the taxi and laid rubber in the direction of Georgetown. The radio blared reggae. The driver shook and gyrated and kept a steady beat with his fingers on the steering wheel. He was on the wrong side of the road, but so was everybody else. Mitch sank into the worn seat and crossed his legs. The car had no airconditioning except for the open windows. The muggy tropical air rushed across his face and blew his hair. This was nice.

The island was flat, and the road into Georgetown was busy with small, dusty European cars, scooters and bicycles. The homes were small one-stories with tin roofs and neat, colorful paint jobs. The lawns were tiny with little grass, but the dirt was neatly swept. As they neared the town the houses became shops, two - and three-story white frame buildings where tourists stood under the canopies and took refuge from the sun. The driver made a sharp turn and suddenly they were in the midst of a downtown crowded with modern bank buildings.

Avery assumed the role of tour guide. "There are banks here from everywhere. Germany, France, Great Britain, Canada, Spain, Japan, Denmark. Even Saudi Arabia and Israel. Over three hundred, at last count. It's become quite a tax haven. The bankers here are extremely quiet. They make the Swiss look like blabbermouths."

The taxi slowed in heavy traffic, and the breeze stopped. "I see a lot of Canadian banks," Mitch said.

"That building right there is the Royal Bank of Montreal. We'll be there at ten in the morning. Most of our business will be with Canadian banks."

"Any particular reason?"

"They're very safe, and very quiet."

The crowded street turned and dead-ended into another one. Beyond the intersection the glittering blue of the Caribbean rose to the horizon. A cruise ship was anchored in the bay.

"That's Hogsty Bay," Avery said. "That's where the pirates docked their ships three hundred years ago. Black-beard himself roamed these islands and buried his loot. They found some of it a few years ago in a cave east of here near Bodden Town."

Mitch nodded as if he believed this tale. The driver smiled in the rearview mirror.

Avery wiped the sweat from his forehead. "This place has always attracted pirates. Once it was Black-beard, now it's modern-day pirates who form corporations and hide their money here. Right, mon?"

"Right, mon," the driver replied.

"That's Seven Mile Beach," Avery said. "One of the most beautiful and most famous in the world. Right, mon?"

"Right, mon."

"Sand as white as sugar. Warm, clear water. Warm, beautiful women. Right, mon?"

"Right, mon."

"Will they have the cookout tonight at the Palms?"

"Yes, mon. Six o'clock."

"That's next door to our condo. The Palms is a popular hotel with the hottest action on the beach."

Mitch smiled and watched the hotels pass. He recalled the interview at Harvard when Oliver Lambert preached about how frowned on divorce and chasing women. And drinking. Perhaps Avery had missed those sermons. Perhaps he hadn't.

The condos were in the center of Seven Mile Beach, next door to another complex and the Palms. As-expected, the units owned by The Firm were spacious and richly decorated. Avery said they would sell for at least half a million each, but they weren't for sale. They were not for rent. They were sanctuaries for the weary lawyers of Bendini, Lambert & Locke. And a few very favored clients.

From the balcony off the second-floor bedroom, Mitch watched the small boats drift aimlessly over the sparkling sea. The sun was beginning its descent and the small waves reflected its rays in a million directions. The cruise ship moved slowly away from the island. Dozens of people walked the beach, kicking sand, splashing in the water, chasing sand crabs and drinking rum punch and Jamaican Red Stripe beer. The rhythmic beat of Caribbean music drifted from the Palms, where a large open-air thatched-roof bar attracted the beachcombers like a magnet. From a grass hut nearby they rented snorkeling gear, catamarans and volleyballs.

Avery walked to the balcony in a pair of brilliant orange-and-yellow flowered shorts. His body was lean and hard, with no flab. He owned part interest in a health club in Memphis and worked out every day. Evidently there were some tanning beds in the club. Mitch was impressed.

"How do you like my outfit?" Avery asked.

"Very nice. You'll fit right in." "I've got another pair if you'd like."

"No, thanks. I'll stick to my Western Kentucky gyrh shorts."

Avery sipped on a drink and took in the scenery. "I've been here a dozen times, and I still get excited. I've thought about retiring down here."

"That would be nice. You could walk the beach and chase sand crabs."

"And play dominoes and drink Red Stripe. Have you ever had a Red Stripe?"

"Not that I recall."

"Let's go get one."

* * *

The open-air bar was called Rumheads. It was packed with thirsty tourists and a few locals who sat together around a wooden table and played dominoes. Avery fought through the crowd and returned with two bottles. They found a seat next to the domino game.

"I think this is what I'll do when I retire. I'll come down here and play dominoes for a living. And drink Red Stripe."

"It's good beer."

"And when I get tired of dominoes, I'll throw some darts." He nodded to a corner where a group of drunk Englishmen were tossing darts at a board and cursing each other. "And when I get tired of darts, well, who knows what I'll do. Excuse me." He headed for a table on the patio where two string bikinis had just sat down. He introduced himself, and they asked him to have a seat. Mitch ordered another Red Stripe and went to the beach. In the distance he could see the bank buildings of Georgetown. He walked in that direction.

The food was placed on folding tables around the pool. Grilled grouper, barbecued shark, pompano, fried shrimp, turtle and oysters, lobster and red snapper. It was all from the sea, and all fresh. The guests crowded around the tables and served themselves while waiters scurried back and forth with gallons of rum punch. They ate on small tables in the courtyard overlooking Rumheads and the sea. A reggae band tuned up. The sun dipped behind a cloud, then over the horizon.

Mitch followed Avery through the buffet and, as expected, to a table where the two women were waiting. They were sisters, both in their late twenties, both divorced, both half drunk. The one named Carrie had fallen in heat with Avery, and the other one, Julia, immediately began making eyes at Mitch. He wondered what Avery had told them.

"I see you're married," Julia whispered as she moved next to him.

"Yes, happily."

She smiled as if to accept the challenge. Avery and his woman winked at each other. Mitch grabbed a glass of punch and gulped it down. '

He picked at his food and could think of nothing but Abby. This would be hard to explain, if an explanation became necessary. Having dinner with two attractive women who were barely dressed. It would be impossible to explain. The conversation became awkward at the table, and Mitch added nothing. A waiter set a large pitcher on the table, and it quickly was emptied. Avery became obnoxious. He told the women Mitch had played for the New York Giants, had two Super Bowl rings. Made a million bucks a year before a knee injury ruined his career. Mitch shook his head and drank some more. Julia drooled at him and moved closer.

The band turned up the volume, and it was time to dance. Half the crowd moved to a wooden dance floor under two trees, between the pool and the beach. "Let's dance!" Avery yelled, and grabbed his woman. They ran through the tables and were soon lost in the crowd of jerking and lunging tourists.

He felt her move closer, then her hand was on his leg. "Do you wanna dance?" she asked.

"No."

"Good. Neither do I. What would you like to do?" She rubbed her breasts on his biceps and gave her best seductive smile, only inches away.

"I don't plan to do anything." He removed her hand.

"Aw, come on. Let's have some fun. Your wife will never know."

"Look, you're a very lovely lady, but you're wasting your time with me. It's still early. You've got plenty of time to pick up a real stud."

"You're cute."

The hand was back, and Mitch breathed deeply. "Why don't you get lost."

"I beg your pardon." The hand was gone.

"I said, 'Get lost.' "

She backed away. "What's wrong with you?"

"I have an aversion to communicable diseases. Get lost."

"Why don't you get lost."

"That's a wonderful idea. I think I will get lost. Enjoyed dinner."

Mitch grabbed a glass of rum punch and made his way through the dancers to the bar. He ordered a Red Stripe and sat by himself in a dark corner of the patio. The beach in front of him was deserted. The lights of a dozen boats moved slowly across the water. Behind him were the sounds of the Barefoot Boys and the laughter of the Caribbean night.

Nice,he thought, but it would be nicer with Abby. Maybe they would vacation here next summer. They needed time together, away from home and the office.There was a distance between them - distance he could not define. Distance they could not discuss but both felt. Distance he was afraid of.

"What are you watching?" The voice startled him. She walked to the table and sat next to him. She was a native, dark skin with blue or hazel eyes. It was impossible to tell in the dark. But they were beautiful eyes, warm and uninhibited. Her dark curly hair was pulled back and hung almost to her waist. She was an exotic mixture of black, white and probably Latin. And probably more. She wore a white bikini top cut very low and barely covering her large breasts and a long, brightly colored skirt with a slit to the waist that exposed almost everything when she sat and crossed her legs. No shoes.

"Nothing, really," Mitch said.

She was young, with a childish smile that revealed perfect teeth. "Where are you from?" she asked.

"The States."

She smiled and chuckled. "Of course you are. Where in the States?" It was the soft, gentle, precise, confident English of the Caribbean.

" Memphis."

"A lot of people come here from Memphis. A lot of divers."

"Do you live here?" he asked.

"Yes. All my life. My mother is a native. My father is from England. He's gone now, back to where he came from."

"Would you like a drink?" he asked.

"Yes. Rum and soda."

He stood at the bar and waited for the drinks. A dull, nervous something throbbed in his stomach. He could slide into the darkness, disappear into the crowd and find his way to the safety of the condo. He could lock the door and read a book on international tax havens. Pretty boring. Plus, Avery was there by now with his hot little number. The girl was harmless, the rum and Red Stripe told him. They would have a couple of drinks and say good night.

He returned with the drinks and sat across from the girl, as far away as possible. They were alone on the patio.

"Are you a diver?" she asked.

"No. Believe it or not, I'm here on business. I'm a lawyer, and I have meetings with some bankers in the morning."

"How long will you be here?"

"Couple of days." He was polite, but short. The less he said, the safer he would be. She recrossed her legs and smiled innocently. He felt weak.

"How old are you?" he asked.

"I'm twenty, and my name is Eilene. I'm old enough."

"I'm Mitch." His stomach flipped and he felt lightheaded. He sipped rapidly on his beer. He glanced at his watch.

She watched with that same seductive smile. "You're very handsome."

This was unraveling in a hurry. Keep cool, he told himself, just keep cool.

"Thank you."

"Are you an athlete?"

"Sort of. Why do you ask?"

"You look like an athlete. You're very muscular and firm." It was the way she emphasized "firm" that made his stomach flip again. He admired her body and tried to think of some compliment that would not be suggestive. Forget it.

"Where do you work?" he asked, aiming for less sensual areas.

"I'm a clerk in a jewelry store in town."

"Where do you live?"

"In Georgetown. Where are you staying?"

"A condo next door." He nodded in the direction, and she looked to her left. She wanted to see the condo, he could tell. She sipped on her drink.

"Why aren't you at the party?" she asked.

"I'm not much on parties."

"Do you like the beach?"

"It's beautiful."

"It's prettier in the moonlight." That smile, again.

He could say nothing to this.

"There's a better bar about a mile down the beach," she said. "Let's go for a walk."

"I don't know, I should get back. I've got some work to do before morning."

She laughed and stood. "No one goes in this early in the Caymans. Come on. I owe you a drink."

"No. I'd better not."

She grabbed his hand, and he followed her off the patio onto the beach. They walked in silence until the Palms was out of sight and the music was growing dimmer. The moon was overhead and brighter now, and the beach was deserted. She unsnapped something and removed her skirt, leaving nothing but a string around her waist and a string running between her legs. She rolled up the skirt and placed it around his neck. She took his hand.

Something said run. Throw the beer bottle in the ocean. Throw the skirt in the sand. And run like hell. Run to the condo. Lock the door. Lock the windows. Run. Run. Run.

And something said to relax. It's harmless fun. Have a few more drinks. If something happens, enjoy it. No one will ever know, Memphis is a thousand miles away. Avery won't know. And what about Avery? What could he say? Everybody does it. It had happened once before when he was in college, before he was married but after he was engaged. He had blamed it on too much beer, and had survived with no major scars. Time took care of it. Abby would never know.

Run. Run. Run.

They walked for a mile and there was no bar in sight. The beach was darker. A cloud conveniently hid the moon. They had seen no one since Rumheads. She pulled his hand toward two plastic beach chairs next to the water. "Let's rest," she said. He finished his beer.

"You're not saying much," she said.

"What would you like for me to say?"

"Do you think I'm beautiful?"

"You are very beautiful. And you have a beautiful body."

She sat on the edge of her chair and splashed her feet in the water. "Let's go for a swim."

"I, uh, I'm not really in the mood."

"Come on, Mitch. I love the water."

"Go ahead. I'll watch."

She knelt beside him in the sand and faced him, niches away. In slow motion, she reached behind her neck. She unhooked her bikini top, and it fell off, very slowly. Her breasts, much larger now, lay on his left forearm. She handed it to him. "Hold this for me." It was soft and white and weighed less than a millionth of an ounce. He was paralyzed and the breathing, heavy and labored only seconds ago, had now ceased altogether.

She walked slowly into the water. The white string covered nothing from the rear. Her long, dark, beautiful hair hung to her waist. She waded knee deep, then turned to the beach.

"Come on, Mitch. The water feels great."

She flashed a brilliant smile and he could see it. He rubbed the bikini top and knew this would be his last chance to run. But he was dizzy and weak. Running would require more strength than he could possibly muster. He wanted to just sit and maybe she would go away. Maybe she would drown. Maybe the tide would suddenly materialize and sweep her out to sea.

"Come on, Mitch."

He removed his shirt and waded into the water. She watched him with a smile, and when he reached her, she took his hand and led him to deeper water. She locked her hands around his neck, and they kissed. He found the strings. They kissed again.

She stopped abruptly and, without speaking, started for the beach. He watched her. She sat on the sand, between the two chairs, and removed the rest of her bikini. He ducked under the water and held his breath for an eternity. When he surfaced, she was reclining, resting on her elbows in the sand. He surveyed the beach and, of course, saw no one. At that precise instant, the moon, ducked behind another cloud. There was not a boat or a catamaran or a dinghy or a swimmer or a snorkeler or anything or anybody moving on the water.

"I can't do this," he muttered through clenched teeth. "What did you say, Mitch?"

"I can't do this!" he yelled. "But I want you."

"I can't do it."

"Come on, Mitch. No one will ever know."

No one will ever know. No one will ever know.He walked slowly toward her. No one will ever know.

* * *

There was complete silence in the rear of the taxi as the lawyers rode into Georgetown. They were late. They had overslept and missed breakfast. Neither felt particularly well. Avery looked especially haggard. His eyes were bloodshot and his face was pale. He had not shaved.

The driver stopped in heavy traffic in front of the Royal Bank of Montreal. The heat and humidity were already stifling.

Randolph Osgood was the banker, a stuffy British type with a navy double-breasted suit, horn-rimmed glasses, a large shiny forehead and a pointed nose. He greeted Avery like an old friend and introduced himself to Mitch. They were led to a large office on the second floor with a view of Hogsty Bay. Two clerks were waiting.

"Exactly what do you need, Avery?" Osgood asked through his nose.

"Let's start off with some coffee. I need summaries of all the accounts of Sonny Capps, Al Coscia, Dolph Hemmba, Ratzlaff Partners and Greene Group."

"Yes, and how far back would you like to go?"

"Six months. Every account."

Osgood snapped his fingers at one of the clerks. She left and returned with a tray of coffee and pastries. The other clerk took notes.

"Of course, Avery, we'll need authorization and powers of attorney for each of these clients," Osgood said.

"They're on file," Avery said as he unpacked his briefcase.

"Yes, but they've expired. We'll need current ones. Every account."

"Very well." Avery slid a file across the table. "They're in there. Everything's current." He winked at Mitch.

A clerk took the file and spread the documents over the table. Each instrument was scrutinized by both clerks, then by Osgood himself. The lawyers drank coffee and waited.

Osgood smiled and said, "It all appears to be in order. We'll get the records. What else do you need?"

"I need to establish three corporations. Two for Sonny Capps and one for Greene Group. We'll follow the usual procedure. The bank will serve as registered agent, etc."

"I'll procure the necessary documents," Osgood said, and looked at a clerk. "What else?"

"That's all for now."

"Very well. We should have these records within thirty minutes. Will you be joining me for lunch?"

"I'm sorry, Randolph. I must decline. Mitch and I have a prior commitment. Maybe tomorrow."

Mitch knew nothing of a prior commitment, at least none he was involved in.

"Perhaps," replied Osgood. He left the room with the clerks.

Avery closed the door and removed his jacket. He walked to the window and sipped coffee. "Look, Mitch. I'm sorry about last night. Very sorry. I got drunk and quit thinking. I was wrong to push that woman on you."

"Apology accepted. Don't let it happen again."

"It won't. I promise."

"Was she good?"

I think so. I don't remember too much. What did you do with her sister?"

"She told me to get lost. I hit the beach and took a walk."

Avery bit into a pastry and wiped his mouth. "You know I'm separated. We'll probably get a divorce in a year or so. I'm very discreet because the divorce could get nasty. There's an unwritten rule in - what we do away from Memphis stays away from Memphis. Understand?"

"Come on, Avery. You know I wouldn't tell."

"I know. I know."

Mitch was glad to hear of the unwritten rule, although he awakened with the security that he had committed the perfect crime. He had thought of her in bed, the shower, the taxi, and now he had trouble concentrating on anything. He had caught himself looking at jewelry stores when they reached Georgetown.

"I've got a question," Mitch said.

Avery nodded and ate the pastry.

"When I was recruited a few months ago by Oliver Lambert and McKnight and the gang, it was impressed upon me repeatedly that frowned on divorce, women, booze, drugs, everything but hard work and money. That's why I took the job. I've seen the hard work and money, but now I'm seeing other things. Where did you go wrong? Or do all the guys do it?"

"I don't like your question."

"I knew you wouldn't. But I'd like an answer. I deserve an answer. I feel like I was misled."

"So what are you going to do? Leave because I got drunk and laid up with a whore?"

"I haven't thought about leaving."

"Good. Don't."

"But I'm entitled to an answer."

"Okay. Fair enough. I'm the biggest rogue in, and they'll come down hard when I mention the divorce. I chase women now and then, but no one knows it. Or at least they can't catch me. I'm sure it's done by other partners, but you'd never catch them. Not all of them, but a few. Most have very stable marriages and are forever faithful to their wives. I've always been the bad boy, but they've tolerated me because I'm so talented. They know I drink during lunch and sometimes in the office, and they know I violate some more of their sacred rules, but they made me a partner because they need me. And now that I'm a partner, they can't do much about it. I'm not that bad of a guy, Mitch."

"I didn't say you were."

"I'm not perfect. Some of them are, believe me. They're machines, robots. They live, eat and sleep for Bendini, Lambert & Locke. I like to have a little fun."

"So you're the exception - "

"Rather than the rule, yes. And I don't apologize for it."

"I didn't ask you for an apology. Just a clarification."

"Clear enough?"

"Yes. I've always admired your bluntness."

"And I admire your discipline. It's a strong man who can remain faithful to his wife with the temptations you had last night. I'm not that strong. Don't want to be."

Temptations. He had thought of inspecting the downtown jewelry shops during lunch.

"Look, Avery, I'm not a Holy Roller, and I'm not shocked. I'm not one to judge - I've been judged all my life. I was just confused about the rules, that's all."

"The rules never change. They're cast in concrete. Carved in granite. Etched in stone. Violate too many and you're out. Or violate as many as you want, but just don't get caught."

"Fair enough."

Osgood and a group of clerks entered the room with computer printouts and stacks of documents. They made neat piles on the table and alphabetized it all.

"This should keep you busy for a day or so," Osgood said with a forced smile. He snapped his fingers and the clerks disappeared. "I'll be in my office if you need something."

"Yes, thanks," Avery said as he hovered over the first set of documents. Mitch removed his coat and loosened his tie.

"Exactly what are we doing here?" he asked.

"Two things. First, we'll review the entries into all of these accounts. We're looking primarily for interest earned, what rate, how much, etc. We'll do a rough audit of each account to make sure the interest is going where it is supposed to go. For example, Dolph Hemmba sends his interest to nine different banks in the Bahamas. It's stupid, but it makes him happy. It's also impossible for anyone to follow, except me. He has about twelve million in this bank, so it's worth keeping up with. He could do this himself, but he feels better if I do it. At two-fifty an hour, I don't mind. We'll check the interest this bank is paying on each account. The rate varies depending on a number of factors. It's discretionary with the bank, and this is a good way to keep them honest."

"I thought they were honest."

"They are, but they're bankers, remember."

"You're looking at close to thirty accounts here, and when we leave we'll know the exact balance, the interest earned and where the interest is going. Second, we have to incorporate three companies under Caymanian jurisdiction. It's fairly easy legal work and could be done in Memphis. But the clients think we must come here to do it. Remember, we're dealing with people who invest millions. A few thousand in legal fees doesn't bother them."

Mitch flipped through a printout in the Hemmba stack. "Who's this guy Hemmba? I haven't heard of him."

"I've got a lot of clients you haven't heard of. Hemmba is a big farmer in Arkansas, one of the state's largest landowners."

"Twelve million dollars?"

"That's just in this bank!"

"That's a lot of cotton and soybeans."

"Let's just say he has other ventures."

"Such as?"

"I really can't say."

"Legal or illegal?"

"Let's just say he's hiding twenty million plus interest in various Caribbean banks from the IRS."

"Are we helping him?"

Avery spread the documents on one end of the table and began checking entries. Mitch watched and waited for an answer. The silence grew heavier and it was obvious there would not be one. He could press, but he had asked enough questions for one day. He rolled up his sleeves and went to work.

At noon he learned about Avery's prior commitment. His woman was waiting at the condo for a little rendezvous. He suggested they break for a couple of hours and mentioned a cafe downtown Mitch could try.

Instead of a cafe, Mitch found the Georgetown Library four blocks from the bank. On the second floor he was directed to the periodicals, where he found a shelf full of old editions of The Daily Caymanian. He dug back six months and pulled the one dated June 27. He laid it on a small table by a window overlooking the street. He glanced out the window, then looked closer. There was a man he had seen only moments earlier on the street by the bank. He was behind the wheel of a battered yellow Chevette parked in a narrow drive across from the library. He was a stocky, darkhaired, foreign-looking type with a gaudy green-and-orange shirt and cheap touristy sunglasses.

The same Chevette with the same driver had been parked in front of the gift shop next to the bank, and now, moments later, it was parked four blocks away. A native on a bicycle stopped next to him and took a cigarette. The man in the car pointed at the library. The native left his bicycle and walked quickly across the street.

Mitch folded the newspaper and stuck it in his coat. He walked past the rows of shelves, found a National Geographic and sat down at a table. He studied the magazine and listened carefully as the native climbed the stairs, noticed him, walked behind him, seemed to pause as if to catch a glimpse of what he was reading, then disappeared down the stairs. Mitch waited for a moment, then returned to the window. The native was taking another cigarette and talking to the man in the Chevette. He lit the cigarette and rode away.

Mitch spread the newspaper on the table and scanned the headline story of the two American lawyers and their dive guide who had been killed in a mysterious accident the day before. He made mental notes and returned the paper.

The Chevette was still watching. He walked in front of it, made the block and headed in the direction of the bank. The shopping district was squeezed tightly between the bank buildings and Hogsty Bay. The streets were narrow and crowded with tourists on foot, tourists on scooters, tourists in rented compacts. He removed his coat and ducked into a T-shirt shop with a pub upstairs. He climbed the stairs, ordered a Coke, and sat on the balcony.

Within minutes the native with the bicycle was at the bar, drinking a Red Stripe and watching from behind a handprinted menu.

Mitch sipped on the Coke and scanned the congestion below. No sign of the Chevette, but he knew it was close by. He saw another man stare at him from the street, then disappear. Then a woman. Was he paranoid? Then the Chevette turned the corner two blocks away and moved slowly beneath him.

He went to the T-shirt store and bought a pair of sunglasses. He walked for a block, then darted into an alley. He ran through the dark shade to the next street, then into a gift shop. He left through the back door, into an alley. He saw a large clothing store for tourists and entered through a side door. He watched the street closely and saw nothing. The racks were full of shorts and shirts of all colors - clothes the natives would not buy but the Americans loved. He stayed conservative - white shorts with a red knit pullover. He found a pair of straw sandals that sort of matched the hat he liked. The clerk giggled and showed him to a dressing room. He checked the street again. Nothing. The clothes fit, and he asked her if he could leave his suit and shoes in the back for a couple of hours. "No problem, mon," she said. He paid in cash, slipped her a ten and asked her to call a cab. She said he was very handsome.

He watched the street nervously until the cab arrived. He darted across the sidewalk, into the back seat. "Abanks Dive Lodge," he said.

"That's a long way, mon."

Mitch threw a twenty over the seat. "Get moving. Watch your mirror. If someone is following, let me know."

He grabbed the money. "Okay, mon."

Mitch sat low under his new hat in the back seat as his driver worked his way down Shedden Road, out of the shopping district, around Hogsty Bay, and headed east, past Red Bay, out of the city of Georgetown and onto the road to Bodden Town.

"Who are you running from, mon?"

Mitch smiled and rolled down his window. "The Internal Revenue Service." He thought that was cute, but the driver seemed confused. There were no taxes and no tax collectors in the islands, he remembered. The driver continued in silence.

According to the paper, the dive guide was Philip Abanks, son of Barry Abanks, the owner of the dive lodge. He was nineteen when he was killed. The three had drowned when an explosion of some sort hit their boat. A very mysterious explosion. The bodies had been found in eighty feet of water in full scuba gear. There were no witnesses to the explosion and no explanations as to why it occurred two miles offshore in an area not known for diving. The article said there were many unanswered questions.

Bodden Town was a small village twenty minutes from Georgetown. The dive lodge was south of town on an isolated stretch of beach.

"Did anyone follow us?" Mitch asked.

The driver shook his head.

"Good job. Here's forty bucks." Mitch looked at his watch. "It's almost one. Can you be here at exactly two-thirty?"

"No problem, mon."

The road ended at the edge of the beach and became a white-rock parking area shaded by dozens of royal palms. The front building of the lodge was a large, two-story home with a tin roof and an outer stairway leading to the center of the second floor. The Grand House, it was called. It was painted a light blue with neat white trim, and it was partially hidden by bay vines and spider lilies. The hand-wrought fretwork was painted pink. The solid wooden shutters were olive. It was the office and eating room of Abanks Dive Lodge. To its right the palm trees thinned and a small driveway curved around the Grand House and sloped downward to a large open area of white rock. On each side was a group of a dozen or so thatched-roof huts where divers roomed. A maze of wooden sidewalks ran from the huts to the central point of the lodge, the open-air bar next to the water.

Mitch headed for the bar to the familiar sounds of reggae and laughter. It was similar to Rumheads, but without the crowd. After a few minutes, the bartender, Henry, delivered a Red Stripe to Mitch.

"Where's Barry Abanks?" Mitch asked.

He nodded to the ocean and returned to the bar. Half a mile out, a boat cut slowly through the still water and made its way toward the lodge. Mitch ate a cheeseburger and watched the dominoes.

The boat docked at a pier between the bar and a larger hut with the words Dive Shop hand-painted over a window. The divers jumped from the boat with their equipment bags and, without exception, headed for the bar. A short, wiry man stood next to the boat and barked orders at the deckhands, who were unloading empty scuba tanks onto the pier. He wore a white baseball cap and not much else. A tiny black pouch covered his crotch and most of his rear end. From the looks of his brown leathery skin he hadn't worn much in the past fifty years. He checked in at the dive shop, yelled at the dive captains and deckhands and made his way to the bar. He ignored the crowd and went to the freezer, where he picked up a Heineken, removed the top and took a long drink.

The bartender said something to Abanks and nodded toward Mitch. He opened another Heineken and walked to Mitch's table.

He did not smile. "Are you looking for me?" It was almost a sneer.

"Are you Mr. Abanks?"

"That's me. What do you want?"

"I'd like to talk to you for a few minutes."

He gulped his beer and gazed at the ocean. "I'm too busy. I have a dive boat leaving in forty minutes."

"My name is Mitch McDeere. I'm a lawyer from Memphis."

Abanks glared at him with tiny brown eyes. Mitch had his attention. "So?"

"So, the two men who died with your son were friends of mine. It won't take but a few minutes."

Abanks sat on a stool and rested on his elbows. "That's not one of my favorite subjects."

"I know. I'm sorry."

"The police instructed me not to talk to anyone."

"It's confidential. I swear."

Abanks squinted and stared at the brilliant blue water. His face and arms bore the scars of a life at sea, a life spent sixty feet down guiding novices through and around coral reefs and wrecked ships.

"What do you want to know?" he asked softly.

"Can we talk somewhere else?"

"Sure. Let's take a walk." He yelled at Henry and spoke to a table of divers as he left. They walked on the beach.

"I'd like to talk about the accident," Mitch said.

"You can ask. I may not answer."

"What caused the explosion?"

"I don't know. Perhaps an air compressor. Perhaps some fuel. We are not certain. The boat was badly damaged and most of the clues went up in flames."

"Was it your boat?"

"Yes. One of my small ones. A thirty-footer. Your friends had chartered it for the morning."

"Where were the bodies found?"

"In eighty feet of water. There was nothing suspicious about the bodies, except that there were no burns or other injuries that would indicate they had been in the explosion. So I guess that makes the bodies very suspicious."

"The autopsies said they drowned."

"Yes, they drowned. But your friends were in full scuba gear, which was later examined by one of my divemasters. It worked perfectly. They were good divers."

"What about your son?"

"He was not in full gear. But he could swim like a fish."

"Where was the explosion?"

"They had been scheduled to dive along a series of reef formations at Roger's Wreck Point. Are you familiar with the island?"

"No."

"It's around the East Bay on Northeastern Point. Your friends had never dived there, and my son suggested they try it. We knew your friends well. They were experienced divers and took it seriously. They always wanted a boat by themselves and didn't mind paying for it. And they always wanted Philip as their dive captain. We don't know if they made any dives on the Point. The boat was found burning two miles at sea, far from any of our dive sites."

"Could the boat have drifted?"

"Impossible. If there had been engine trouble, Philip would have used the radio. We have modern equipment, and our divemasters are always in touch with the dive shop. There's no way the explosion could have occurred at the Point. No one saw it or heard it, and there's always someone around. Secondly, a disabled boat could not drift two miles in that water. And, most importantly, the bodies were not on the boat, remember. Suppose the boat did drift, how do you explain the drifting of the bodies eighty feet below. They were found within twenty meters of the boat."

"Who found them?"

"My men. We caught the bulletin over the radio, and I sent a crew. We knew it was our boat, and my men started diving. They found the bodies within minutes."

"I know this is difficult to talk about."

Abanks finished his beer and threw the bottle in a wooden garbage box. "Yes, it is. But time takes away the pain. Why are you so interested?"

"The families have a lot of questions."

"I am sorry for them. I met their wives last year. They spent a week with us. Such nice people."

"Is it possible they were simply exploring new territory when it happened?"

"Possible, yes. But not likely. Our boats report their movements from one dive site to the next. That's standard procedure. No exceptions. I have fired a dive captain for not clearing a site before going to the next. My son was the best captain on the island. He grew up in these waters. He would never fail to report his movements at sea. It's that simple. The police believe that is what happened, but they have to believe something. It's the only explanation they have."

"But how do they explain the condition of the bodies?"

"They can't. It's simply another diving accident as far as they're concerned."

"Was it an accident?"

"I think not."

The sandals had rubbed blisters by now, and Mitch removed them. They turned and started back to the lodge.

"If it wasn't an accident, what was it?"

Abanks walked and watched the ocean crawl along the beach. He smiled for the first time. "What are the other possibilities?"

"There's a rumor in Memphis that drugs could have been involved."

"Tell me about this rumor."

"We've heard that your son was active in a drug ring, that possibly he was using the boat that day to meet a supplier at sea, that there was a dispute and my friends got in the way."

Abanks smiled again and shook his head. "Not Philip. To my knowledge he never used drugs, and I know he didn't trade in them. He wasn't interested in money. Just women and diving."

"Not a chance?"

"No, not a chance. I've never heard this rumor, and I doubt if they know more in Memphis. This is a small island, and I would have heard it by now. It's completely false."

The conversation was over and they stopped near the bar. "I'll ask you a favor," Abanks said. "Do not mention any of this to the families. I cannot prove what I know to be true, so it's best if no one knows. Especially the families."

"I won't tell anyone. And I will ask you not to mention our conversation. Someone might follow me here and ask questions about my visit. Just say we talked about diving."

"As you wish."

"My wife and I will be here next spring for our vacation. I'll be sure to look you up."