With such a healthy surplus up for grabs, Charlie McCreevy could afford to really play around with his bulging budgetary wallet.
A betting emporium such as Charlie's Underground Dog Track, (to be swiftly renamed The Hounds Under The Ground) could be developed alongside the Luas system.
Watching the progress of the nifty canine in track one would allow commuters to while away the decades before the not-so-nifty and near-mythological-at-this-stage transport system was fully operational - a delay no amount of millions seems able to fix.
Away from the capital, the Minister could look closer to home to ensure his continued popularity in his Kildare constituency. Some £800 million would more than cover an exact replica of Croke Park where Kildare GAA players could hone their skills. The leftover change could go towards building a few 50-metre swimming pools around the stadium, creating a tourism alternative to the lakes of Killarney.
If he is feeling exceptionally generous, Mr McCreevy could more than afford to buy Manchester United as a present for committed Red Devils fan Bertie Ahern. He would still have money left over to buy Celtic, the soccer club founded by the Irish in Glasgow, as the ultimate national monument.
Of course, Mr McCreevy could be really sporting and give each of the State's 1.2 million tax payers a £696 voucher for the hostelry of their choice. After all, when has an Irishman ever been in a better position to declare the drinks are on the house?
