A Cabinet Minister says there is "absolutely no suggestion" that any of the Garda Tapes have been intentionally destroyed.
Joan Burton's comments come amid reports that the Commission of Investigation was set up because Ministers feared that "someone in the guards" wanted them to be erased.
Sources within the Gardaí deny that's the case, and a letter from former Commissioner Martin Callinan to the Department of Justice's top civil servant last month show he asked for advice on what to do with them.
Minister Joan Burton says she does not believe there was any intentional effort to destroy the recordings.
It comes after The Transport Minister Leo Varadkar said that some people may suspect Gardaí would have been happy if the tapes were destroyed.
Mr Varadkar says the Commission of Inquiry will get to the bottom of the issue.