L. Dennis Kozlowski, the chief executive whose extravagant spending and pay packages at Tyco International became notorious examples of corporate excess, was sentenced today to 8 1/3 to 25 years in state prison for stealing from his company and deceiving shareholders.

Mark H. Swartz, Tyco's former chief financial officer, received the same sentence for his role in the fraud.

Judge Michael J. Obus of the State Supreme Court in New York also ordered Mr. Kozlowski to pay $97 million in restitution and $70 million in fines. Mr. Swartz was ordered to pay $37 million in restitution and $35 million in fines.

Immediately after the judge delivered the sentence, both men, dressed in gray suits and starched-white shirts, were handcuffed behind their backs. Staring emotionless at the ground, they were lead away by a team of court officers.

As both men approached the courtroom door, Mr. Swartz turned his head toward the gallery and winked at his wife and parents. Mr. Kozlowski's wife, wearing sunglasses to conceal her grief, wiped away tears that had run down her face as his two daughter, also teary, consoled each other.

If served to completion, the sentences would add to the list of lengthy prison terms for former executives convicted recently of white-collar crimes, most notably Bernard J. Ebbers, of WorldCom, and John J. Rigas, of Adelphia Communications. It is a trend that even former prosecutors have questioned, pointing out that the jail terms for many violent crimes are shorter.

But because Mr. Kozlowski and Mr. Swartz were tried and sentenced in state court, they will have the opportunity for parole, unlike other high-profile executives sentenced in the past year. They could be released after 8 1/3 years.

"I think it's safe to say they won't serve more than 10 to 12 years," said John C. Coffee, a professor at Columbia Law School and an expert on sentencing and white-collar crime. "They are notorious now," he added, but by the time they are eligible for parole, "they'll be a footnote to history."

Both men have asked to be free on bail as they appeal their convictions. They are being held in the Manhattan Detention Complex as their applications are considered.

Mr. Kozlowski and Mr. Swartz had faced a maximum sentence of 15 to 30 years, and a minimum of 1 to 3 years. But they may yet fare worse than their counterparts in federal prison, legal analysts said. New York lacks the minimum-security facilities that make for more comfortable confinements, so the executives jail time may be shorter, but far harsher. In that sense, legal analysts said that Mr. Kozlowski and Mr. Swartz's sentences were of the same mold as other prison terms handed down in recent months.

Mr. Ebbers, the former chairman and chief executive of WorldCom, was sentenced in July to 25 years in prison for masterminding a record $11 billion fraud that toppled the telecommunications company.

Mr. Rigas, who built Adelphia Communications into the country's sixth-largest cable company, received a 15-year sentence in June for stealing hundreds of millions of dollars from the company and deceiving investors. At 80 years old, he is likely to spend the rest of his life in prison. His son Timothy, the company's former chief financial officer, was sentenced to 20 years in prison. All three executives are currently free on bail as they await their appeals.

Proponents of such sentences argue that strong measures are necessary to deter others, particularly after the spate of corporate scandals like Enron and WorldCom.

Mr. Kozlowski and Mr. Swartz were accused of stealing $150 million from Tyco - a conglomerate whose products include security systems and health care - and reaping $430 million more by covertly selling company shares while "artificially inflating" the value of the stock.

Each executive testified in the four-month trial, which was the second trial against them. The first had ended in a mistrial in April 2004, after a holdout juror received a hostile letter from a stranger.

In a strategy shift by the prosecution, the retrial did not focus on many of the sensational details that first gave the case its notoriety - the $6,000 shower curtain, for instance, or the $2 million birthday party for Mr. Kozlowski's wife. Many jurors in the first trial had apparently considered that approach patronizing.

Instead, the case hinged on whether jurors believed that Mr. Kozlowski and Mr. Swartz had received several large payments with the approval of Tyco's board or whether they thought the executives had secretly and dishonestly classified the sums as bonuses. Several members of Tyco's board and the company's lawyer, David Boies, testified that the payments were never authorized.