A former chief executive of Tyco International, L. Dennis Kozlowski, whose lavish spending made him a symbol of corporate greed, was handcuffed and led off to jail yesterday after a judge sentenced him to 8 1/3 to 25 years in prison for stealing from the company and deceiving its shareholders.

Kozlowski’s former top deputy Mark Swartz, who was Tyco’s finance chief, got the same sentence and was also taken away in handcuffs. A state Supreme Court judge in New York, Michael Obus, ordered the two men to pay $134.3 million in restitution to the company. Kozlowski, 58, must pay a $70 million fine. Swartz, 45, was fined $35 million. Judge Obus denied requests to allow them to remain free while they pursue their appeals.

Kozlowski and Swartz join other top executives convicted in recent months of massive frauds and jailed for lengthy terms. Former WorldCom Chief Executive Bernard Ebbers was sentenced to 25 years for leading an $11 billion accounting fraud that drove the company into bankruptcy. John Rigas, the 80-year old founder of Adelphia Communications, got 15 years.

“The heart of this case is basic larceny,” Judge Obus said. He called the charges against Kozlowski and Swartz “extremely serious.”

The two men were stoical during the sentencing. As they were escorted out of the courtroom, Swartz turned toward his wife Karen and mouthed a few words. She remained expressionless. Kozlowski said nothing as he was led away.

If the two men are model prisoners, they might be eligible for work release after serving as little as four years and 11 months. Kozlowski and Swartz were convicted in June of 22 felonies each. The charges included a dozen counts of grand larceny, the most serious offense, for awarding themselves and others more than $150 million in unauthorized bonuses and misusing Tyco loan programs. They were also convicted of defrauding shareholders of more than $400 million.

It was the second trial for both men. The first case ended in a mistrial in April 2004.

“This is, by state court standards, a very stiff sentence,” a former Brooklyn federal prosecutor who’s now a partner at Kirkland & Ellis, Andrew Genser, said. “Obviously, they benefited from having the case brought into state court,” Mr. Genser said. “They could have expected a sentence more like Bernie Ebbers, which was in federal court.”

“It is an exceptionally high sentence,” a former New York prosecutor now in private practice, David Gourevitch, said of Kozlowski and Swartz. “The loss numbers were so incredibly large, and on top of that this case has gotten so much attention.”

In the federal courts, detailed guidelines call for sentences that take into account numerous factors, including the size of the financial loss. There is no parole, which means defendants like Ebbers probably stand to serve virtually their entire sentence, with minimal time off for good behavior. Ebbers is free pending his appeal.

“This is the kind of sentence that makes more sense to me,” a Manhattan defense attorney, Gerald Lefcourt, said. Mr. Lefcourt said the two men are not likely to serve more than the 8 1/3-year minimum term.

“Just because someone’s convicted of a large fraud, you don’t have to give him a life sentence,” Mr. Lefcourt said. “White collar crimes are deterred by even short sentences. White collar people don’t need to see a 65-year-old get 25 years to be deterred.”

A spokeswoman for the New York Department of Corrections, Linda Foglia, said the defendants must serve the court-imposed minimum. They can earn merit time for good behavior and community service that would make them eligible for work release after four years and 11 months, she said.

“One has to hope that they are not left with a profit out of their crimes,” said John Moscow, who led the first prosecution of Kozlowski and Swartz before leaving the Manhattan District Attorney’s office for private practice.