Architect Ambrose Kelly has confirmed that it was then Taoiseach Albert Reynolds who introduced US backers to a national stadium project in 1993.
Mr Kelly also told the Mahon Tribunal that then TD the late Liam Lawlor sought a £250,000 success fee in relation to the proposed stadium.
Ambrose Kelly was the architect hired by developer Owen O'Callaghan on the proposed national stadium in Neilstown, west Dublin.
The two men along with lobbyist Frank Dunlop and Mr Lawlor each had a 25% share holding in the project.
Mr Kelly said he did not expect to get this shareholding but agreed that as an architect it was the most exciting development he had ever worked on.
He said that it was his understanding that then Taoiseach Reynolds introduced US company Chiltern O'Connor to Mr O'Callaghan.
But Mr Kelly said he was not aware of anything being agreed following a meeting between Mr Reynolds and US executives in Los Angeles in September 1993.
He said it was Mr Lawlor who came up with idea of a £250,000 success fee to be paid to himself and Mr Dunlop.
And he made an approach on their behalf to Mr O'Callaghan.