Mr. Gupta, once one of the world's most respected businessmen, is not being tried here nor has he been charged criminally. Yet hardly a day has passed when the jury in Mr. Rajaratnam's trial — the government's biggest insider trading case in a generation — has not heard about Mr. Gupta, the former head of the consulting firm McKinsey & Company. Jurors listened to a wiretap on which Mr. Gupta, a former director at Goldman Sachs, told Mr. Rajaratnam, who ran the Galleon Group hedge fund, about the bank's secret board discussions. They heard a tape of Mr. Rajaratnam boasting to a colleague that a Goldman director had tipped him off to the bank's earnings ahead of a public announcement. On another recorded call, Mr. Rajaratnam told his trader that he had received word that something good was going to happen at Goldman.