The Taoiseach Mr Ahern tonight said he was saddened to learn of the death of Captain James Kelly.
In a statement released this evening by the Government Press Office, the Taoiseach said that "As a member of the Defence Forces he [Captain James Kelly] was a dedicated officer who honourably served the interests of his country."
He said Captain Kelly "was acquitted of all the charges laid against him. As far as the State is concerned, he was innocent of those charges."
Extending his sympathies to the Kelly family Mr Ahern said it was his belief that "at all times during those difficult days in the early period of the troubles, Captain Kelly acted on what he believed were the proper orders of his superiors.
"Historians will make their own judgements about the events of that era. For my part, I have never found any reason to doubt his integrity."