Sheahan, who made his Ireland debut three years ago and has won 13 caps, protested his innocence at the time, claiming he had forgotten to properly inform authorities that he was using the drug to combat asthma.

Such a use would be permissible if it were declared and Sheahan said of his charge: “Apparently, I did not tick off the appropriate box to show I have a medical need to use Ventolin, which contains Salbutamol, because of asthma, which all my medical records show.

“Ventolin is not a forbidden substance and it is simply a technicality of having it declared on the form.”

But tonight European Rugby Cup Ltd ruled the levels of Salbutamol in his system exceeded the amount he had claimed to have taken to treat his asthma.

The ERC’s independent judicial tribunal claimed the levels of Salbutamol in Sheahan’s sample after the Toulouse game were 20 times higher than was present after Munster’s quarter-final against Leicester.

The tribunal, which was made up of Professor Lorne Crerar, Professor Donald MacLeod and Peter Brown, met on Monday but spent several days deliberating before tonight announcing their decision.

The tribunal found they “cannot with conscience conclude that the player has satisfied us, on the balance of probabilities, that he administered himself with only eight puffs of Ventolin containing Salbutamol for the purpose of properly treating and/or preventing his asthma and/or exercise-induced asthma.”

Sheahan was handed a two-year ban from all rugby which, as he was suspended following the test, will expire on May 30 2005.

He has 14 days to lodge an appeal with ERC.