administrator of Percy Ball's estate and spent close to $400,000 of the money to pay off his own debts, prosecutors alleged yesterday.

During a lengthy opening address on day two of the Supreme Court trial, Crown Counsel Mr. Michael Pert said Vaucrosson was in financial difficulties in 1991 and he took the money from the estate.

Vaucrosson, of North Shore Road, Pembroke, is accused of stealing more than $300,000 from the beneficiaries of Ball's trust fund. Ball was a journalist at the Bermuda Broadcasting Company.

The trial involves nine charges. The first eight relate to Vaucrosson acting for Ball's estate between an unknown time and February 1 and March 1, 1991.

It is alleged that he stole money -- ranging in amounts from $9,000 to $151,750 from the beneficiaries of the estate.

The ninth charge alleges that he fraudulently disposed of the trust property -- some $393,782.58 -- and committed it to uses other than those authorised by the trust.

Mr. Pert said Ball died in 1987. His nearest relative was his sister, Doris Philpott, who was in ill and lived in England.

Philpott chose Vaucrosson to handle her affairs and he had the power to act and make decisions on her behalf.

Ball's Evans Bay home was sold for $400,000 which was placed in a Bank of Bermuda account under the name of Ball's estate.

Philpott turned over her power of attorney to her daughter Cynthia Lewis and her husband because her health was failing.

This meant Lewis was empowered to act on behalf of the Ball estate and she came to Bermuda in 1988 and discussed matters pertaining to the estate with Vaucrosson.

On February 5, 1991, Philpott died. Mr. Pert said this meant Vaucrosson's power to act ceased because the estate was now under Lewis' administrative care.

Consequently there should have been a period of delay while Philpott's estate was sorted out. At this point there was supposed to be $400,000 in the trust account that Vaucrosson held.

Mr. Pert said that in February 1991 Vaucrosson's financial situation was difficult and he could not resist the temptation to use the trust money and hoped he could pay it back before it was missed.

"It wasn't his money,'' Mr. Pert charged. "He should not have used it. This case is as simple as that.'' Mr. Pert said Vaucrosson funneled the Ball estate money through his own investment firm, called Amulion, and used it to meet payroll for his employees and to pay off a $150,000 mortgage.