The Garda Commissioner has said gardaí have "engaged" with the man who passed on the so-called Lowry tapes to the media.

The tapes are of a conversation between the Independent TD Michael Lowry and land agent Kevin Phelan about an alleged undeclared payment of around €250,000.

Martin Callinan said the gardaí had made initial contact.

He said but that a much more meaningful engagement needs to take place if the matter is to be progressed further.

Mr Callinan said the person who has provided the information on the tape has particular views as to the context in which matters arose and conversations that were had.

He also said the investigation is currently trying to contextualise what is being said.

This is to see if matters can be advanced and to tease out precisely what was being spoken about because a number of these issues have already been dealt with by the Tribunal.