Manchester businessman Michael Wall has told the Mahon Tribunal that he cannot remember exactly how much Sterling he gave to Bertie Ahern in 1994.

The Mahon Tribunal resumed today with questioning focusing on Taoiseach Bertie Ahern's personal finances.

Mr Wall said he brought over £30,000 to refurbish Mr Ahern's rental home but said some of it may have been punts.

The tribunal claims that a subsequent lodgement by Celia Larkin does not correspond to £30,000 sterling but equated instead to $45,000.

Michael Wall said he always dealt in cash and brought over the money to Dublin when he travelled to Bertie Ahern's annual fundraising dinner.

He said the money was to be used to refurbish the Drumcondra house that Mr Ahern, the then Minister for Finance, was to rent from him.

Mr Wall said he counted out £30,000 from his safe in Manchester but said some could have been in Irish money for is own expenses in Dublin and that Mr Ahern would have got the balance of around £28,000 or £29,000.

He said Mr Ahern agreed to take the cash in his constituency office the day after the fundraiser.

Murtagh evidence

This morning an AIB foreign exchange expert was again in the witness stand and asked about the lodgement of nearly £30,000 made on Mr Ahern's behalf by his then partner, Celia Larkin.

The bank official told the tribunal she does not understand how a lodgement could have been sterling as claimed by Mr Ahern.

Rosemary Murtagh previously agreed with lawyers for Mr Ahern that a lodgement of nearly £30,000 in December 1994 could have been a sterling conversion.

But today Ms Murtagh said she had not understood the questioning as she had not seen the figures being used to support their theory.

Mr Ahern's lawyers claimed that a mathematical formula was applied to the total foreign exchange taken by currency services that day, and would show the lodgement made by Celia Larkin was in sterling. However, they refused to release details of a mathematical formula.

Ms Murtagh said she still has not seen any figures that would explain this.

The tribunal claims its figures show the lodgement of £28,772.90 was the conversion of $45,000.

And today Des O'Neill SC for the inquiry said it had received new documentation from AIB last Friday.

Mr Ahern and Ms Larkin are to be questioned later this week.

Meanwhile, in his strongest statement yet on the Taoiseach's finances, Enda Kenny told reporters he had always said it was utterly wrong for those in high office to accept money for personal use.

The Fine Gael leader claimed there had been confusing statements about sums of up to €300,000 having passed through various accounts.

He said he hoped Bertie Ahern would give answers that would be clear and unambiguous about the source of the money.

Mr Kenny said that if the Taoiseach was not able to provide those answers at the Mahon Tribunal, Mr Ahern would have what he described as 'a very serious problem'.