N has been struggling for survival since Jan

Missou has the offense to compete and make it a shootout, Cowboys at home.Winner: Oklahoma State 35-32. (Adds PWC statement in Paragraph 4, 5) NEW DELHI, Jan 24 (Reuters) - Two officials atPricewaterhouseCoopers, the auditors of fraud-hit SatyamComputer Services (SATY.BO) accounts, have been arrested by theAndhra Pradesh state police, a senior police official said onSaturday. "We arrested them last night after several rounds ofinterrogation They will be sent to the court late in theevening," A. Sivanarayana, additional director general of policein Hyderabad, told Reuters by telephone.

He did not specify the charges under which they werearrested. PWC said in an emailed statement: "We greatly regret thattwo Price Waterhouse partners have been detained today forfurther questioning.We do not know the basis for them beingdetained." "Over the last fortnight, the firm has fully cooperated inall inquiries and has provided the documents called for by theIndian authorities," it added, saying it would continue toco-operate with the authorities.Earlier this month PWC said its opinions on theoutsourcer's financial statement may be rendered "inaccurate andunreliable" ID:nBMA002174. Satyam (SAY.N) has been struggling for survival since Jan.7when its founder Ramalinga Raju resigned as chairman revealingprofits have been overstated for years and $1 billion in cash onthe books did not exist. Raju, the company's former managing director and chieffinancial officer have already been arrested and are in jail anda new six-member board has been nominated by the government tocontain the fallout of one of the country's largest corporatescandals, dubbed "India's Enron".

The new board, which has appointed auditors KPMG andDeloitte to restate the accounts, is working to secure fundingto pay salaries and other bills and appoint a chief executiveand chief financial officer to steer Satyam out of the mess. On Friday the board said it hoped to arrange enough fundssufficient to keep the firm running till the end of March beforeJan 28 and had narrowed its choice for the CEO and CFO to threecandidates ID:nBOM389243. Amid these developments potential buyers have begun circlingSatyam, eyeing a global client base which includes GeneralElectric (GE.N) and Nestle (NESN.VX). Larsen & Toubro (LART.BO), India's top engineering andconstruction firm, said on Friday it had raised its stake inSatyam to 12 percent from 4 percent to protect its interest. U.S.-based midsizedoutsourcer iGate Corp (IGTE.O) has saidit would be interested in buying Satyam and was in touch withprivate equity firms to fund a possible deal. The BBC said the appeal by the Disasters Emergency Committee (DEC), a coalition of 13 aid agencies, would compromise the impartiality of its coverage. "The most important thing we can do for the people who are suffering is carrying on reporting it and we've done exemplary work in reporting the suffering of the people of Gaza," Chief Operating Officer Caroline Thomson said.