Accountant gave Lowry phone

Mr Denis O'Brien's accountant was contacted "out of the blue" in February 1997 and asked to get a mobile phone for Mr Michael Lowry.

Mr Aidan Phelan said he acted for the largest distributor of mobile phones at the time, MCJ, and he procured a phone from it and gave it to Mr Denis O'Connor, Mr Lowry's accountant. He was asked for the phone by Mr O'Connor whom he knew and who also acted for a mobile phone distributor.

Mr Phelan said he procured the phone in his own name with no charge involved. It was the only time he procured a phone in his own name and gave it free to someone else.

He said he assumed Mr Lowry wanted a mobile phone sourced in this way for reasons of confidentiality. He agreed with Mr John Coughlan SC, for the tribunal, that there was no reason Mr Lowry could not have bought his phone in a shop just like everybody else.

Mr Phelan said he passed any bills he received to Mr O'Connor. He said that soon after he gave the telephone to Mr Lowry an article appeared in the Sunday World headlined "O'Brien's money man gives phone to Lowry". Mr Phelan said he agreed he was Mr O'Brien's "money man" at the time.

Subsequent to the newspaper article Mr Phelan met Mr Lowry for the first time, and they discussed how the newspaper had got its story. Mr Lowry, Mr Phelan said, explained he had lost his PIN number for the phone and had contacted Eircell to try to have it reconnected. The person in Eircell who dealt with Mr Lowry must have contacted the newspaper, Mr Phelan said.

The next contact he had with Mr O'Connor in relation to Mr Lowry was in mid-1997, when Mr Lowry was examining the possibility of selling his refrigeration company, Streamline. Mr Phelan was involved in exploratory talks on the idea the company might merge with or be bought by Masser Hammond.

Mr Phelan agreed his work with Mr Lowry occurred against the backdrop of the McCracken tribunal and preparations for the IPO of Esat Telecom.