by TONY DEYAL

ELIOT SPITZER was hard on white-collar crime. He was hard on securities fraud. He was hard on price fixing. He was hard on many things, and he was caught with his pants on. He has resigned as governor of New York.

According to a news report: "Federal agents have determined New York Governor Eliot Spitzer used a high-priced call-girl ring at least eight times in recent months, and agents had him under surveillance twice this year, sources familiar with the investigation said Wednesday."

The facts are that New York's North Fork Bank notified the United States Treasury Department about suspicious transfers of money from Spitzer's bank accounts. Through the investigation of Spitzer, agents were able to "finger" a prostitution ring. Using wiretaps, the Treasury officials found evidence that Spitzer was known as "Client 9".

Reacting to this, Tonight Show host Jay Leno quipped: "According to the FBI wiretap, they had the transcript, Governor Spitzer was listed as Client Number 9. Number 9? He's the governor. Who were the eight guys in front of him? You'd think as governor, you'd at least get to go first."

According to the evidence so far, "Client 9 paid $4 300 for two hours with a call girl he arranged to meet at Washington's Mayflower Hotel, with some of that a deposit on a future session. Court papers state he also paid for train tickets, cab fare, mini-bar and room service charges for the woman, identified only as 'Kristen' – a 5-foot-5, 105-pound brunette he arranged to meet the night of February 13."

The New York Times reported that "Kristen" is a 22-year-old "would-be" singer from New Jersey. The newspaper said Ashley Youmans – now known as Ashley Alexandra Dupre – was identified in court documents as Kristen.

What irritated some comedians was that Spitzer's wife, Sadie Wall Spitzer, who founded a non-profit organisation called "Children for Children", made the customary appearance at his side as he announced his resignation.

Jay Leno noted: "Politics is the only profession where the wife of a man caught with a prostitute has to stand by his side."

Conan O'Brien said derisively: "Gov. Spitzer responded just a few hours ago. He said, quote, 'I violated my obligations to my family and I violated my sense of what is right and wrong.' Spitzer also admitted violating someone named Amber."

Samantha Bee, a comic on John Stewart's The Daily Show observed: "You know, if there's one business event your spouse should probably be excused from, it's the one where you explain how you've betrayed them. I mean, what does someone wear for that?"

Leno also said: "Eliot Spitzer admitted publicly that he was involved in a prostitution ring, which means Hillary Clinton is now only the second angriest wife in the state of New York."

Another comic summed it up: "He was a regular customer. He was known as 'Client 9'. It looks like Client 9 will be looking for Wife 2."

Jimmy Kimmel went further. First he said: "Actually, she stood right next to him in the Press conference. That is always amazing to me, how these guys get their wives to stand there and support them. I don't know what kind of zombie chow they put in these women's food, but it's mind-boggling. I don't want to rub it in to any of you visiting from New York, but here in California, our governor doesn't have to pay for sex. When he wants it, he takes it."

Then he added: "Spitzer held a brief press conference yesterday, where he apologised to his constituents and to his family. He didn't take any questions but retreated to the privacy of his home, where his wife repeatedly kicked him in the testicles."

Conspiracy theorists see it as a set-up, an elaborate scheme to bring down a man whose career was built on bringing down the high and mighty corporations and breaking down the walls of secrecy characteristic of Wall Street. Working in the New York District Attorney's Office, Spitzer was in the labour racketeering unit and helped to bring down the Gambino mafia family.

In 1998 he was elected attorney-general. He took Samsung Corporation for US$730 million for price fixing. Some of the biggest brokerage and investment firms had to cough up US$1.4 billion in fines and fees.

Spitzer's investigations into late trading and market timing were a billion-dollar bonus for investors and the state of New York. He brought down Dick Grasso, chairman of the New York Stock Exchange, for violating his position as chairman of a non-profit organisation.

If his downfall was engineered, Spitzer fell for it hooker, line and sinker. The comedians and the public have proved as unrelenting to Spitzer as he was to the movers, shakers and power brokers.

Conan O'Brien with his impish style and trademark exaggerations said: "It's getting serious, though. Republicans in New York have given Governor Spitzer an ultimatum. That if he doesn't resign, they'll push for impeachment. Governor Spitzer responded by saying: 'How about you just spank me, we'll call it even?'"

What is the final irony of the man who became governor on a "reform" ticket? The political obituary came from Leno: "This is the guy who vowed to clean up New York. But to be fair, he did bring prostitution to its knees one girl at a time."

* Tony Deyal was last seen echoing Jay Leno: "They found the source of all global warming in America – Eliot Spitzer's pants."