The jury at the conspiracy to defraud and false accounting trial of former Anglo Irish Bank CEO David Drumm have been sent home for a second night, after deliberating for just under two hours today.

The nine men and three women began considering a verdict on Tuesday, day 81 of proceedings, after one of the longest running trials in the history of the State.

They have now been deliberating for a total of three hours and nine minutes following the 16-week trial at Dublin Circuit Criminal Court.

Judge Karen O'Connor told jurors that she required a unanimous verdict in relation to both counts against Mr Drumm.

"However, you must consider each count separately and can acquit or convict on either or both," she said.

The judge reminded them that Mr Drumm had pleaded not guilty and was presumed innocent and it was only for them to find otherwise.

She said they were dealing with two separate trials within a trial, and asked them to consider each of the charges against the defendant separately.

It is the State's case that Mr Drumm conspired with Irish Life & Permanent's former CEO, Denis Casey, Anglo's former financial director Willie McAteer and former Head of Treasury at Anglo, John Bowe, and others to carry out €7.2 billion in fraudulent transactions in order to bolster the customer deposits figure on the bank's balance sheet.

On the opening day of his trial in February, Mr Drumm's lawyers told the jury that he accepts that the multi-million euro transactions took place between Anglo and ILP in 2008 but disputes that they were fraudulent or dishonest.

This afternoon, the forewoman asked Judge O'Connor if they could listen back to recorded phone call evidence in their jury room, rather than having to return to court to do so.

They were told this was not possible but that they may return to court to listen to the tapes at any time.

David Drumm, 51, of Skerries, Co Dublin, has pleaded not  guilty to conspiring with former bank officials Denis Casey, William McAteer, John Bowe and others to defraud depositors and investors at Anglo by "dishonestly" creating the impression that deposits in 2008 were €7.2bn larger than they were.

The former Anglo Irish Bank CEO has also pleaded not guilty to false accounting on 3 December, 2008, by furnishing information to the market that Anglo's 2008 deposits were €7.2bn larger than they were.

The jury will resume deliberations tomorrow.