"The most revealing, and indeed entertaining, part of the hearings so far has centred on a cash payment of £28,000 made to Mr Ahern by a Manchester-based Irish businessman, Michael Wall, in 1994. The tribunal heard from Mr Wall that he intended the money to be used for improvements to a house which he was to buy and then rent to Mr Ahern. He testified that he had brought the cash from Manchester in a briefcase, leaving it in the wardrobe in a hotel room while he attended a function run by Mr Ahern's Fianna Fail party.

On the following day he went to the constituency office of Mr Ahern, whom he described as a close friend, and put the money on a table. Mr Ahern had not expected the money, he said, but had shown no surprise when it was produced. Mr Wall testified: "There was no particular reaction." He described Mr Ahern's response as "normal. Normal is the best I can say."

Mr Ahern had not counted the money, had not discussed the amount and had not offered a receipt, said Mr Wall. He added: "He didn't count it, I didn't count it. I just said it's roughly there and he said he'd put it in the bank." Mr Wall was in no way furtive or evasive in his tribunal appearance, smiling and giving a thumbs-up sign to cameramen.

This week there was laughter in the public gallery during evidence given by Mr Ahern's then partner, the beauty stylist Celia Larkin, who was also at the meeting with Mr Wall. She explained: "Bertie dealt in cash. I think he felt more comfortable with it."