None of the four serving CRH directors who were also board members in 1987 have commented when asked, through a company spokesman, if they held money in the Ansbacher deposits.

So far, only three of the 15 members of CRH's 1987 board have denied holding money in the secretive accounts.

The High Court heard on Wednesday that eight of CRH's 15 directors in 1987 had placed money with Ansbacher (Cayman) Ltd, the company alleged to have operated as an illegal bank from CRH's registered offices with intent to defraud the Revenue Commissioners.

Chief executive Mr Don Godson, chairman Mr Tony Barry, finance director Mr Harry Sheridan and non-executive director Mr Jack Hayes - all board members in 1987 - did not comment yesterday when The Irish Times requested a company spokesman to ask each individual if they held or had held Ansbacher deposits.

Two other former CRH board members have refused to comment when asked if they held accounts. They are a former Irish Life chief executive Mr Bob Willis and a former director of the New Ireland Assurance company Mr Gerry Hickey.

The company issued a brief statement yesterday, which said its board had "never discussed or approved or knowingly permitted the carrying out of a banking business from its premises".

While the High Court affidavit said more than half of the board in 1987 had held Ansbacher deposits - usually managed by CRH's then chairman, Mr Des Traynor - CRH said it would not comment on business dealings between its board members. Two former CRH directors have been identified as holders of Ansbacher accounts.

They are a Goffs Bloodstock Sales director Dr Michael Dargan and the late Mr Traynor, CRH chairman between 1987 and 1994, who managed the accounts from the mid-1970s until his death in 1994.

Ms Harney's affidavit said Mr Traynor earned substantial fee income from Ansbacher (Cayman) Ltd, paid "without any evident deduction of tax" into his Ansbacher account.

Dr Dargan told the Moriarty tribunal last March that he held an Ansbacher account in the Cayman Islands, when he was a director of Bank of Ireland. He told the tribunal his Ansbacher account was used only for the international transfer of funds.

In a long and successful career, Dr Dargan had links with many of the State's largest businesses. He was governor of the Bank of Ireland, chief executive of Aer Lingus, Cement Roadstone chairman and a director of Fitzwilton. He also owned a substantial stud farm and residence in north Co Dublin.

Another former director, Hibernian Group chairman Mr Jim Culliton had not responded to questions from The Irish Times by late yesterday.

Mr Culliton was chairman of the RTE Authority in 1987 and was also a director of Allied Irish Banks.

In 1991, Mr Culliton was appointed by the then Minister for Industry and Commerce Mr Des O'Malley to chair a review of industrial policy in the State.

Yesterday, former board member and retired management consultant Dr Bill Murray said he never had an Ansbacher account. Dr Murray said he had no knowledge of the Ansbacher schemes while he was a director.

Former CRH directors Mr Donal Roche and Mr Richard Wood have already said they never held Ansbacher accounts.

Mr Paddy Dempsey, also a director in 1987, was not available to comment yesterday due to a family bereavement.

His former CRH board colleague Dr G. Valkier is no longer resident in the State and could not be reached yesterday.

Another director in 1987, Mr Diarmuid Quirke, is deceased.