Can looting, drive-by-shootings, random beatings, prostitution and drug dealing compensate for accounting irregularities? Maybe -- if the mayhem has really great graphics.

The success of Grand Theft Auto 3 (the top-selling game in February for the fourth month in a row) has buoyed the fortunes of a company with its own real-world troubles. Other hits: Max Payne and State of Emergency.

The company is under SEC investigation; unclear whether the hits can continue ... irregularities in reporting results.

Since the third version [of GTA] was released in in October, however, industry analysts estimate that 5 million to 6 million copies have been sold, with the worldwide total growing an additional 50,000 to 60,000 each week. "The company could barely keep its lights on, and then — boom — they release this game."

Its fans say that the attraction is not the violence, but the many different role-playing situations the game offers, and the fact that players have great amounts of freedom.

For instance, players are free to steal cars at will, and beat up passers-by with bats or shoot them. Players also can pick up prostitutes and have sex with them in a car; the players can then kill the prostitute and steal any money from her bleeding corpse.