SiteServ owner Denis O'Brien says he was not in control of the sale process when he was buying the construction company from IBRC, at a loss to the taxpayer of 100 million euro.
Mr O'Brien says he was merely the buyer and was not aware of what was happening between the Department of Finance and IBRC at the time.
He also says would be happy to appear before the Public Accounts Committee on the issue if he is asked.
Meanwhile, new details have emerged about the tensions between the Department of Finance and IBRC over a number of deals made by the former Anglo Irish Bank.
The Irish Times says there was concern over around 30 transactions.
Freedom of Information documents reveal that the Minister for Finance Michael Noonan was so concerned that he said he was not confident of reporting to the Dail on IBRC's affairs.
Managing Editor of the Irish Times Cliff Taylor says there will be significant blow-back from these documents:
