Sinn Féin has given the Gardaí new tapes of executives from Irish Bank.
Finance spokesman Pearse Doherty said the tapes were delivered anonymously to Sinn Féin's offices in the last few weeks.
The tapes date from February to September 2008 - the seven months before the bank guarantee was introduced - but won't be released for now.
The party says it may release them in the future - but has hinted that the tapes lift the lid on what Fianna Fáil knew before the bank guarantee.
However this evening Fianna Fáil has rubbished the claims - and said Sinn Féin shouldn't need an invitation to criticise the extent of FF's involvement in the banking crisis.
Finance spokesman Michael McGrath said there were more sinister motives in SF's timing:
