The Moriarty Tribunal has been hearing evidence about a meeting in 2002 between the Tribunal's lawyers and the Attorney General's Office about the issue of ownership of the State's second mobile phone licence.
Denis McFadden, an official at the Attorney General's Office, said he has no doubt that legal advice was given to the Department of Communications in 1996 that the mobile phone licence could be issued to Esat Digifone.
He said at the meeting in 2002, lawyers for the Tribunal expressed an opinion about this advice as being like "another word for manure - one beginning with S".
But Mr McFadden says there were no heated exchanges at the meeting which was more like a conversation between collegues, and at the end of the meeting the Tribunal's counsel had "come around" to the fact that they had got the information about ownership restructuring that they had sought.
Another official from the Attorney General's Office, John Gormley, is expected to give evidence later today.