The figure of �50,000 cash features several times in the Mahon tribunal's investigations of Ahern's personal finances:

It is the amount Ahern claims to have saved from 1987 to 1993.

It is also the amount he proposed contributing to the renovation of the Beresford house which Wall agreed to buy in late 1994.

It has now been revealed as the amount withdrawn by Wall from his account after the house sale to Ahern.

The Taoiseach insists he entered into a rent-to-buy agreement with Wall in 1994.

After several years as a tenant, Ahern purchased the house in November 1997.

Documents seen by Sunday Tribune . . . and transcripts of Ahern's recent interview with the tribunal published in today's paper . . .show that tribunal lawyer Des O'Neill told Ahern that when he "purchased the property from Mr Wall, the net proceeds of sale were lodged to his [Wall's] account, and within a number of weeks of being so lodged, he withdrew the sum of �50,000 the of that amount in cash".

Ahern told O'Neill he knew nothing about this latest �50,000 cash withdrawal. He said Wall never discussed his finances with him. "If the question is, have I association with his business, I haven't. Under no circumstances, " Ahern said at a meeting on 5 April last.

The documents also reveal that the tribunal has been unable to find any individual, either in the Department of Finance or at Ahern's St Luke's constituency office, who can substantiate Ahern's claim that he kept large sums of cash in both locations.

These controversial documents provoked Michael McDowell's withdrawal of support for a future FF-PD coalition led by Ahern. A statement limited to the Beresford house is expected from Ahern this week.

In his tribunal interview last month, Ahern accepted that from various sources he had access to �92,500 . ..much of which was in cash . . .in December 1993. When O'Neill put it to the Taoiseach that from 1987 to 1993, his savings represented "probably 50%" of his salary, Ahern said he was surprised it was not 75% with his savings being �80,000 and not �50,000.

"From my position I'm looking for the �30,000. Where's it gone. That's what I think I should be investigating."

From the transcript of the interview, it is clear that considerable confusion still exists over a �5,000 payment made by Padraic O'Connor of NCB Stockbrokers. O'Connor has told the tribunal he did not make a personal contribution to Ahern as part of the December 1993 whip-round.

Ahern said he believed a �5,000 bank draft from O'Connor made payable to Des Richardson was endorsed by him. The tribunal has also identified a cheque for �6,050 from NCB which was not cashed until March 1994. O'Connor has said that the �6,050 was paid after a request from Richardson for a contribution towards Ahern's constituency expenses in 1993.

It has also emerged that solicitor David Anderson . . .who took over the practice of Ahern's longtime legal advisor Gerry Brenann after his death in 1997 and concluded the Beresford house transaction for Ahern . . . was subsequently appointed a District Court judge. Ahern had said he had no idea how Anderson came to be involved in Brennan's practice.

The tribunal understands that Anderson "had been recommended to take over this practice by Mr Des Richardson". Ahern stated that he "asked the Attorney General for the name of a solicitor and he gave me David Anderson".

Anderson later negotiated the sale of Brennan's practice to another solicitor.

Although Wall kept his business with the Brennan practice after Brennan's death he used another legal firm to conclude the house sale to Ahern.

Quotes on a scandalf ? Ahern: 'I hadn't got many bills because I either lived back in my mother's house or then in St Luke's. I had very low outgoings. I led my affairs the way it suited mef The 50,000 should have been about 80,000 as far as I'm concernedf I'm not a big eater of meat or wine. I'm into matches and pints. From my position I'm looking for the 30,000, where's it gone. That's what I think I should be investigating.'

Tribunal: 'As you can imagine, the cash of 30 to 50,000, it is a relatively sizeable amount of money?'

Ahern: 'Yes.'

Tribunal: 'And to date, I must tell you, that nobody can confirm to the Tribunal that they ever saw those sums in either of those safesf that puts the Tribunal on further inquiry. You appreciate?'

Ahern: 'I appreciate that. I appreciate that.'