The Government is prepared to offer promotion to the High Court to a judge in the lower courts or a senior barrister in return for their agreement to serve on the Flood tribunal for a specified period.
The deal is being finalised with a view to overcoming the lack of interest in legal circles in serving alongside Mr Justice Flood as a tribunal chairman, according to sources. However, the arrangement may still come unstuck because of difficulties over salary levels.
Meanwhile, the Government has rebutted Opposition claims of foot-dragging on the appointment of new judges to the tribunal by promising the new posts will be filled "within a couple of weeks".
Rejecting Opposition claims that it was delaying the appointments for electoral purposes, the Government chief whip, Mr Seamus Brennan, yesterday said the new appointments would be made to coincide with Mr Justice Flood's report on his investigations so far. This would be "well before" the next general election.
Mr Brennan told RTÉ Radio there was "nothing sinister" about the delay in appointing the new judges, which Mr Justice Flood asked for last June.
However, Fine Gael's local government spokeswoman, Ms Olivia Mitchell, accused the Government of "deliberately manipulating" the timing of the tribunal's work to suit the political timetable.
"It is eight months since the tribunal chairman made his request, and it is simply unbelievable that the Government has not been able to find anyone," she said.
Ms Mitchell said the delay was undermining public confidence in the tribunal's ability to investigate the matters for which it was established. Justice delayed was justice denied, she said.
The tribunal's report on various aspects of Mr Ray Burke's affairs is not now expected before March. In spite of the failure to identify new personnel, the Government is confident it will find suitable candidates within the next month.
Sources say a number of different options are being looked at, and the category of person to be "pinpointed" has been identified. However, the arrangement would require approval from the Department of Finance.
Difficulties in relation to the statutory limit on the number of judicial positions would also have to be overcome.
A further issue relates to the salary that would be paid to a promoted senior counsel. For many barristers, Mr Justice Flood's annual salary of almost €150,000 (£118,000) would represent a significant cut in pay. On the other hand, Mr Justice Flood is unlikely to accept a situation in which a fellow tribunal chairman is paid more than him.