The former Taoiseach is in the witness box at the Mahon Tribunal for the second day this week.
Questioning has moved away from his personal finances and has begun to focus on the main allegation from Tom Gilmartin that Mr Ahern received bribes from property developer Owen O'Callaghan, while he was Minister for Finance.
At the time Mr O'Callaghan was developing Quarryvale in west Dublin, which became the Liffey Valley Shopping Centre.
Yesterday Mr Ahern denied the allegation and told the Tribunal that he never received a penny or a cent from Mr O'Callaghan.