A Canadian man who helped create Neteller, a company to process Internet gambling transactions, pleaded guilty yesterday to a federal conspiracy charge, about two weeks after another founder of the company entered a guilty plea.

John D. Lefebvre, 55, a Neteller co-founder, entered the plea in Federal District Court in Manhattan, where prosecutors are trying to stop companies that operate overseas from violating United States laws against Web-based gambling. Neteller is based in the Isle of Man.

Another co-founder, Stephen Lawrence, previously pleaded guilty to criminal conspiracy.

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