Steven Klig, a partner at finance giant Deloitte, allegedly sent the woman extortionate e-mails from such locations as Disney World, where the 44-year-old married father of two was on vacation last week.
"Just to give you a head's up. I've been doing a little editing on our video. Mostly some blurring of myself so that I won't be recognized," he wrote in one e-mail, according to the criminal complaint.
"You, on the other hand, can be seen very clearly having the time of your life being f---ed by me."
Klig, of Great Neck, LI, allegedly claimed to have secretly recorded the footage during "one of our sessions," which the woman told the feds took place "a number of years ago."
Klig, who was arrested Monday on federal extortion and harassment charges, allegedly began his salacious shenanigans with a letter mailed to the unidentified woman's home last Oct. 20.
In it, he allegedly said he would turn over the DVD in exchange for a "one-time reunion" and "a couple of recent nude pictures of you."
The woman didn't respond, but instead went to the FBI after Klig allegedly e-mailed her husband on Nov. 10, using the address _robertgibbons1967 @yahoo.com and saying he was an "old friend" looking for the woman's e-mail address.
The feds then began a computerized cat-and-mouse game with Klig after they say he e-mailed the woman on Dec. 11.
The next day, an agent posing as the woman wrote Klig back, asking what he wanted and pleading, "I want to keep my family out of this."
He allegedly responded, "I don't need money. What I really want is something new to look at."
Klig then allegedly detailed his preferences for the "first installment" as:
"(1) fully clothed;
(2) without your shirt;
(3) without your shirt and pants (in just a bra and panties);
(4) without the bra and (5) fully nude."
The e-mail exchange continued through Jan. 3, with the agent offering various excuses for failing to provide the photos and Klig ultimately threatening to post the video on the Internet, investigators said.
Klig apparently tried to cover his tracks by using public computers and free or hijacked wireless Internet access to contact his victim, sources said.
Klig, free on $200,000 bond, is currently "on leave" from Deloitte, a spokeswoman said.
His lawyer did not return a phone call yesterday, and a woman who spoke from behind the door at Klig's home said, "There's no one here by that name."
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