who has admitted being involved in a scam that netted $17,500 from Gorham's Ltd. Roland Gilbert (Earl) Wilkinson, 51, will be sentenced next month.

Crown Counsel Mr. Brian Calhoun told Puisne Judge the Hon. Mr. Justice Ward yesterday that Wilkinson, of Pembroke, worked in league with a fellow-employee Jerome Glenn Wellman to steal from their employers.

Wellman, a salesman, would write invoices for a cooperating customer without receiving payment. The customer would then present the invoice to the porter and remove the material.

Wellman would then record a credit invoice claiming the goods had been returned. The cooperating customer would pay cash for about 50 percent of the goods, which would be split between Wellman and Wilkinson.

In January, Wellman was jailed for nine months after admitting to stealing $23,780 in this way.

Yesterday, Wilkinson admitted being involved in $17,554 of this total.

But his lawyer, Mr. Phillip Perinchief, pointed out that his client was responsible for looking after a chronically ill wife, and asked for a social inquiry report before sentencing.

Wilkinson had apparently been an exemplary Gorham's employee for 14 years, Mr.

Perinchief said. The report could help the court understand his client's behaviour, he said, and the impact a prison term would have on his wife's care.

Sentencing was scheduled for June 10.