In her $40 million lawsuit, filed Monday in New York, Hingis said she was forced to withdraw from several tournaments because Sergio Tacchini outfitted her with ``defective'' shoes ``unsuitable for competition.''

The shoe company would not directly comment on the current case, but said ``the company can do no more than note that with Sergio Tacchini sneakers, Martina Hingis became the undisputed leader of women's tennis worldwide, winning her last Grand Slam dressed in Sergio Tacchini.''

The company referred to a case in Milan two years ago where Hingis was cited for ``grave and repeated breaches of contract.''

``Martina Hingis defended herself complaining that she suffered foot sores caused by sneakers made by her sponsor. The baseless claims of Hingis, formulated only to avoid paying the contractual damages, was highlighted and restated by that judiciary,'' the company said in a statement.

Hingis wore Sergio Tacchini clothes and shoes as part of a five-year 1996 endorsement deal that was to pay her $5.6 million.

Court papers said two doctors -- one of them recommended by Tacchini -- examined Hingis' feet and determined that her shoes were partially to blame.

In April 1999, Tacchini fired Hingis as a spokeswoman for breach of contract.