-- Exxon Mobil Corp. and ChevronTexaco Corp. said Friday that they have been subpoenaed by federal prosecutors for records related to a United Nations oil-for-food program in Iraq.

The U.S. attorney in Manhattan is investigating the program.

A spokeswoman for Exxon Mobil, Prem Nair, said the subpoena covered only documents related to the program and did not accuse the oil giant of wrongdoing. "We are in receipt of the subpoena, and we are responding accordingly," she said. "We follow all laws and regulations." Exxon Mobil declined to comment further on the subpoena.

At ChevronTexaco, "we have received a request for information from the U.S. attorney," said Jeff Moore, a spokesman for the San Ramon, Calif.-based company. "We are cooperating."

The U.N. program was designed to help provide food and medical supplies to Iraqis after the Persian Gulf War in 1991. Proceeds from limited oil sales were supposed to help ease the impact of economic sanctions.

Allegations of corruption surfaced when an Iraqi newspaper published a list of about 270 former government and U.N. officials, activists and journalists suspected of profiting under the program.

The General Accounting Office, the investigative arm of Congress, reported in March that Saddam Hussein's government skimmed more than $10.1 billion from the program from 1997 to 2002. The U.N. is conducting its own investigation.