What are the losses to Enron's common stockholders after the company's collapse?
I think it is around $60bn, but am unsure.

Dear Tom Jones, 

Most sources which refer to the amount lost by Enron shareholders
refer to losses of "over $60 billion". For example, The Boston Globe
claims that "The partnership of Skilling and Lay lost Enron
stockholders upwards of $60 billion". [Source: Boston Globe  3/8/02,
as qouted in several sources, such as
http://www.converge.org.nz/pma/cra0216.htm]. This figure is also
qouted here: "Some $60 billion of shareholder value disappeared with
Enron’s implosion." [source:
http://www.ibew.org/stories/02journal/0203/Enron.htm ]

CBC (Canadian Broadcast Corporation) discusses losses of "63 billion"
(http://www.cbc.ca/news/features/enron.html) and another news source
(which is somewhat less respectable), quotes "over $64 billion" as the
sum of losses suffered by stockholders [Source:
http://davidm2.home.mindspring.com/02bh04.htm]

In a newsgroup I also found the sum of $70 billion as the total losses
of shareholders ("Most of the owners of Enron lost 70 billion dollars
in market capitalization" -[ source:
http://groups.google.com/groups?selm=20020217040702.12977.00000102%40mb-fi.aol.com&oe=UTF-8&output=gplain].

The highest figure I found was, surprisingly enough, in a
quasi-official source, an opening statement by Sen. Mark Dayton (D,
Min), before the US-Senate Committee on Governmental Affairs (January
24, 2002). Dayton claims there that "Enron's investors have lost over
$80 billion from the stock's collapse."
http://dayton.senate.gov/floor/fs0105.html .

Further Related Enron Stockholders Information: 
http://www.classactionamerica.com/cases/case.asp?cid=1171 
http://www.classactionamerica.com/cases/case.asp?cid=1406 
http://www.senate.gov/~gov_affairs/070702psipress.htm 
http://www.senate.gov/~gov_affairs/070902enronboardreport.pdf (PDF -
requires Acrobat Reader)
http://www.enron.com/corp/investors/shareholder.html 
http://directory.google.com/Top/Society/Issues/Business/Allegedly_Unethical_Firms/Enron/
(Oh, does Google Directory have a way to word things or not?
"Allegedly_Unethical_Firms" category...)

My search strategy included Google and Google Groups searches on the
words : Enron, sharehorlders/stockholders, billion, losses (and
related such as lost, lose), suffered.

I think that answered your question and supported your argument.
However, if you need clarifications, please contact me before you rate
the answer - I'll be more than glad to give some!

Tomjones,

You accepted my answer regarding Incogno, but did you mistakenly
cancel out the question before allowing me to be paid for the research
that I did for you? Please return the courtesy that I extended to you.

Vitalmed-ga

Hello vitalmed,

I am not sure what happened, when I went through the process.  I think
it must have been that I saw your answer and just closed the question
(thinking that this was how to finish the question) and then it would
be converted to an answer.  Now I am thinking that this was the wrong
thing to do.

I am a little unsure as to the procedure.  Could you shed some light
on the situation.  I am not trying to offend you.

Hello tomjones,

Thank you. I replied in your repost of the question, and appreciate
very much that you followed up that way.

Normally, a question is closed either when it is answered,
specifically in the "Answer" section, or it has expired, which could
be 30 days after it has been posted. As a matter of courtesy,
researchers like myself sometimes convey in the "Request
Clarification" or "Comments", we were are heading with an answer,
because the transaction would be committed, once it is actually posted
as "Answer", and we want to ensure that it meets your needs. When the
answer is closed out by the person asking the question, it precludes
our being able to post the information as an answer and receive the
credit. The best thing normally is to leave the question posted until
it is officially answered or expired; unless you have some overriding
reason for canceling it.

I hope this helps you to understand. No offense was taken, because
mistakes can happen as we all know and experience, and that clearly
was the case. Your thoughtfulness is appreciated.

Regards,

vitalmed