A 22-year-old escort found on another call-girl Web site claimed to ABC News in a phone interview that Gov. Eliot Spitzer had been one of her customers two years ago when he was New York attorney general and that he was a nice guy who tipped well.
"He didn't do anything that wasn't clean," she said, adding that she knew who he was because he had made calls from the attorney general's office in Brooklyn, N.Y.
Federal investigators say there is no evidence Spitzer used state money or campaign funds to pay the prostitutes, but that the way he moved an estimated $40,000 through various accounts violated federal money laundering laws.
"These are serious laws and laws that given the amount of money involved here could mean a prison term of 10 to 18 months," Sean O'Shea, a former federal prosecutor specializing in financial crimes, said.
A prison term is one of the issues holding up the governor's resignation as well as whether or not he pleads guilty to criminal charges.
Other than that, lawyers close to the case say New York Gov. Eliot Spitzer is prepared to resign and has his letter written.
Spitzer spent his day at his 5th Avenue apartment in New York City.
His wife and three daughters left without him mid-afternoon as he prepared to step down as governor and end what even his political enemies called a once brilliant career.
"He had the highest popularity ratings in the history of New York," said New York Republican Congressman Peter King. "He had everything going his way, and over the last year he let his lust for power and his hypocrisy keep him from doing his job and has now brought about his destruction."
It was just 14 months ago that Spitzer took office as New York's governor after eight years as the state's crusading attorney general famed for his tough-guy, take-no-prisoners approach to law enforcement.
This was the advice he gave to criminals in an interview with ABC News Chief Investigative Correspondent Brian Ross two years ago.
"Never talk when you can nod, and never nod when you can wink, and never write an e-mail because it's death," the then-New York attorney general said. "You're giving prosecutors all the evidence we need."