Bernard L. Madoff, that is. Bernie is currently relaxing in his New York jail cell - a far cry from old Bernie’s digs, a 7 million dollar penthouse that he and his wife Ruth share.

So what do you think? Is this a just end to Bernie’s gigantic ponzi scheme? Imagine the discomfort Bernie must suffer, the indignation, the lousy food. I wonder if he had to endure a strip search before being taken to his new digs?

As this is being written, Madoff’s attorneys await a court ruling to either return him to his penthouse until his sentencing in June or have him rot in jail, as he waits. A light at the end of the tunnel, perhaps?

Among the questions that remain after his guilty plea are: where is the money and who else was involved in the scheme? If you choose to listen to old Bernie, you believe he did all this stuff by himself. That’s giving too much credit to where no credit is due. One person managing a 66 billion dollar plan? Not very likely.

So who else is involved? All eyes are on Bernie’s wife and his two sons. Now his wife is claiming that her unrelated personal wealth estimated at 66 million dollars was “earned” through her masterful investing of her inheritance AND legally obtained salaries and bonuses due to her from her participation in the legitimate side of old Bernie’s empire.

Let’s see, if I remember correctly, her parents amassed the sum total of about $35,000.

Pretty astute investing there, Ruth.

That any one person could singularly manage and keep secret a 60 + billion dollar scheme such as Madoff says he did, boggles my mind. While we must respect the notion of “innocent until proven guilty,” we are certainly entitled to look around for suspects. Ruth’s name certainly comes to the forefront, as does Bernie’s two sons.

NEWS FLASH! Old Bernie’s appeal has been turned down! He must stay in his new digs, courtesy of New York. Rent free (imagine that; free room and board, and all this in a recession…. what a deal.) Maybe he can use his astute financial mind and develop another ponzi scheme in the big house.

So Bernie will stay put…as well he should. Perhaps its time for Hollywood to release: “Weekend at Bernies 3.”