An investigation of past organizers of the Eliot House ice skating charity show Evening With Champions is focusing on two members of the Class of 1993, a highly-placed source told The Crimson Friday.

The source said that former Evening With Champions treasurer David G. Sword '93 and former cochair Charles K. Lee '93 are at the center of an investigation being conducted by the Middlesex district attorney's office. Officials in that office and at Harvard are trying to determine why $160,000 in donations raised for the Jimmy Fund, which supports cancer research and treatment, are missing.

In addition, investigators have been informed that Sword allegedly told another student working on Evening with Champions that he took a portion of the funds, the source said. That student informed College administrators, who relayed the allegation to the office of district attorney Thomas Reilly.

The Boston Globe, citing anonymous sources, reported the same information Saturday.

Rod Sword, David's father, last night said he had hired a Boston law firm and that, on the advice of legal counsel, neither he nor his son would comment. "It would be unfair to all parties for us to make comment at this time," he said. Lee also would not comment yesterday.

Lee told The Crimson last week that he accepted full responsibility for what he termed a "miscommunication" between Evening With Champions leaders and officials at the Jimmy Fund. He said he decided to forego the donation before the show last fall in an effort to meet mounting expenses and pay off longstanding debts.

Lee apologized for failing to inform Jimmy Fund officials of his decision. "I didn't communicate clearly to them," he said. "That's my fault."

However, Eliot residents interviewed this weekend and Jimmy Fund Executive Director Mike Andrews present a picture that differs from Lee's account.

They said that in May of this year Lee attended and organized's ceremony to present a six-figure donation to the Jimmy Fund.

Although no money changed hands that night, the commemorative blow-up check given to Andrews at the ceremony was for more than $100,000, students said. Attempts to locate a picture of the ceremony were unsuccessful.

In interviews Friday and yesterday, Andrews said Evening With Champions never turned over proceeds from its November 1991 show.

He said Lee and his co-chair, Rachel L. Schultz '93, who were responsible for that donation, told him that the delay was because of outstanding bills.

Andrews would not comment on Lee's statements to The Crimson, but he indicated that they did not change his outlook on the situation and that he would continue to co-operate with the district attorney.

"If there is wrongdoing, I hope that the people will be prosecuted," said Andrews. "It's sad that thousands of Eliot House students who have worked on the show are all being put under a gray cloud."

While Lee said last week that he had not been contacted by the district attorney's office or Harvard, Sword appears to be in communication with Eliot House officials.

The Crimson has learned that a Federal Express package sent by Sword was received by Eliot House Masters Stephen A. Mitchell and Kristine L. Forsgard. The package is believed to have contained three or four pages on an unknown subject.