Tom Welch, president of the Salt Lake bid and organising committee and Dave Johnson, senior vice president, both stand trial accused of bribing IOC officials.
They face one count of conspiracy, five counts of mail fraud, five counts of wire fraud and four counts of interstate travel in aid of racketeering. Both deny the charges.
Should they be found guilty they could face long prison sentences.
The opening statements in the cash-for-votes bribery scandal which rocked the Salt Lake City Winter Games will be heard in a US federal court today.
