Former Enron Corp. Chief Financial Officer Andrew Fastow testified Tuesday in the criminal trial of Jeffrey Skilling and Ken Lay that he considered himself a “hero” for helping Enron manipulate its earnings with improper deals with some off-balance-sheet entities he set up and managed.

Fastow, who was the general partner in three off-balance-sheet entities called LJM 1, LJM 2 and LJM 3, said he also benefited financially from the deals.

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