A first-class Georgian office building at 123 Lower Baggot Street, Dublin 2, capable of producing a rental income of £100,000 per annum, goes to auction on May 27th. Noel Quinn of Quinn Agnew is quoting a guideline of £1.45 million for the four-storey over basement building which has a floor area of 4,735 sq ft and is currently producing £64,700. There are six individual lettings and immediate prospects of a substantial increase in rents. The basement and first floors have rent reviews due next August and in November, 2001, and, with one exception, the other leases expire in 1999/2000. For that reason the building may well be used for owner-occupation plus an investment. An unusual feature of the property is the large landscaped rear garden which is shared with number 122.