list_text=          Unofficially, The Walt Disney Studios used to be divided into two groups of employees, "Walt's Boys," the creative staff and "Roy's Boys," the legal and financial minds behind the magic. Former financial administrator and company treasurer Don Escen was a key member of "Roy's Boys" and ably assisted Roy O. Disney in successfully navigating the Company through some difficult times after Walt Disney's untimely death in 1966.
          Charged with overseeing the Company's financial affairs in Burbank, and its film distribution and merchandising offices overseas, Don was respected by all who worked with him, including Company co-founder Roy O. Disney.
          His assistant for 19 years (1965-84) Barbara Wilcox recalled, "Executives liked dealing with Don because he was always a fair-minded and logical person. He had a good, sensible head and I think Roy respected him for that, and asked his advice on a lot of occasions."
          Born in Litchfield, Minnesota, in 1919, Don graduated from the Minnesota School of Business in Oakdale. During World War II, he served in the U.S. Army and participated in the landmark D-Day Invasion of Normandy, France. After the war, he headed for California, and in 1949, joined The Walt Disney Studios' accounting department.
          Don began to ascend the corporate ranks in 1953, when he was appointed accounting office manager. Then, in 1960, he was upped to assistant treasurer and controller and when Roy O. Disney purchased one of the Company's first computers, a  RAM 500, he stationed it in Don's office, where he made regular visits to watch it compute the day's trial balances.
          After Walt Disney's death, the Company faced a tumultuous period and numerous outside companies courted Roy with offers of a merger, all of which he rejected. Instead, he devised a plan that Don was instrumental in implementing, which involved convertible debentures - bonds that could be converted to stock after the stock rose to certain price.
          In 1968, the Company issued $40 million in convertible bonds, which were converted to stock within a year. The Company then issued another $50 million, followed by $72 million worth of convertible bonds. In all, three stock conversions were issued and as a result, Walt Disney World, the most expensive theme park built by the Company at that time, opened debt-free in 1971.
          In 1975, four years after Roy's death, Don accepted the titles of financial administrator and treasurer of Buena Vista International, the Studio's international film distribution wing. In this role, he supervised 13 foreign offices and numerous foreign representatives. Simultaneously, he also served as assistant treasurer of the Company.
          After 35 years of service, Don retired from The Walt Disney Company in 1984.&