The tyre company at the centre of a Garda investigation into allegations of conspiracy and false pretences has refused to comment on the matter.
Mr Desmond Burke Kennedy, managing director of Advance Pitstop, said reports at the weekend that garda∅ were conducting a criminal investigation into the relationship between his company and the force "did not relate to any staff here".
"There's nothing more I can say," he added.
Asked whether he would be issuing a statement, he said: "There's nothing more I can say."
Asked whether any member of Advance Pitstop management would be questioned on the matter, the Garda Press Office said an "extensive investigation" was ongoing.
"But we wouldn't like to speculate on how things might pan out."
The Garda Press Office, at the weekend, confirmed reports in the Sunday Business Post that three people, including a member of the force, had been arrested as part of the investigation.
It also said further arrests were possible.
The three people, who were arrested on different dates this month, were questioned at Store Street Garda station and released on the day of their arrest.
The garda, who was arrested while on duty at Phoenix Park last Wednesday morning, is back at work.
A file is being sent to the Director of Public Prosecutions.
The investigation has been under way since February.
It is being headed by Chief Supt Micheal McCarthy of the Traffic Bureau in Dublin Castle.
Reports said the tyre company brought a number of senior garda∅ on luxury golfing trips to the continent, as well as to Manchester to see Manchester United playing at Old Trafford and the set of Coronation Street.
It is understood these trips, totalling £45,000, took place between 1997 and October 2000.
In late 1997 Advance Pitstop won a £600,000 contract to supply the Gardawith tyres, despite being the most expensive tender on a list of seven.
