Andersen had committed to 650,000 sf in the 1.2-million-sf building on 42nd St. between Broadway and Seventh Avenue. Months of speculation and denials from both sides that the deal was in trouble ended in late April when Boston Properties officials stated that chances of Andersen's ever occupying the space were slim to none. (To read the original story, Click here).

At one point, Andersen reportedly was trying to work out a deal to move into part of the space it had leased, but its myriad Enron-related problems and the swift erosion of its client base apparently nipped that scenario in the bud.

"There was no economic impact to either partner," Boston Properties vice president of finance Michael Walsh tells GlobeSt.com. "We just washed our hands of each other." Walsh adds that while it has been marketing the space "even though it was encumbered by the Andersen lease," the firm is sticking to its policy of refusing to comment on unsigned deals. He states, however that Boston Properties is "cautiously optimistic for the prospects" of tenanting the space.