Two of the finest Georgian buildings on Dublin's Merrion Square, numbers 26 and 27, are likely to be of interest to investors and companies looking for a prestigious headquarters when they are sold by tender on April 11th.

Alternatively, each of the houses may be restored to residential use like a number of others in Merrion Square and Fitzwilliam Square which have been bought by leading businessmen in recent years. Agent McNally Handy is quoting in excess of £5.5 million (#6.98m) for the two adjoining buildings which were bought 18 months ago by Sean Dunne, managing director of Mountbrook Homes. They have been occupied since 1978 by Gael Linn, which is preparing to relocate to Dame Street.

The four-storey over basement buildings are among the most spacious on Merrion Square - number 26 has a floor area of 8,551 sq ft while the adjoining house has 8,710 sq ft. Both have their original Georgian features intact, including delicate Italian plasterwork and motifs, classical fireplaces and handsome joinery, all designed to give dignity and elegance to the interiors. Like all good Georgian houses, the stairwells are located in the rear hall.

Each of the houses has two stunning interlinking rooms at first floor level which are likely to attract considerable attention. The rear rooms also have bow ends with three tall windows which add to the architectural distinction. Some of the rooms are in need of redecoration.

Number 26 was for many years the home of solicitor Arthur Cox, founder of one of Dublin's largest legal practices, and earlier the town house of Lord de Vesci. In more recent times, the two buildings were used as the headquarters of the ICC bank. The upper floors are served by a six-passenger lift in number 26.

Although the buildings are interlinked, John McNally of the selling agent says they can easily be restored to separate houses if they are sold in two lots rather than one.

The Georgian office market has been particularly buoyant in recent years and with little high quality space available in the city, rents in some cases have risen to between £35 and £40 (#44-#50) per sq ft. There is parking for 13 cars at the rear of numbers 26 and 27, which is accessed from Denzille Lane.