A payment of £50,000 from Mr Larry Goodman to Fianna Fail was listed as from "anonymous" in the party's 1989 receipts book on the instruction of Mr Charles Haughey.
It is not known whether Mr Goodhan was identified as the donor by the former Fianna Fail general secretary, Mr Pat Farrell, when he supplied the beef tribunal and Mr Justice Hamilton with a list of donations from beef processing companies in 1990. The beef tribunal did not inspect Fianna Fail's financial records, but asked the party to supply the information.
Last week, the Moriarty tribunal criticised Fianna Fail for not producing documentation which it had identifying the source of a number of significant donors entered as "anonymous" in the 1989 cash receipts book.
A spokesman for Mr Goodman said he had never made anonymous donations to any political party, and had never issued a non-designated cheque or cheque made out to cash, to a political party. He also said there was a very thorough trawl of the Goodman books at the time of the beef tribunal and everything given was declared to the tribunal.
The £50,000 from Mr Goodman was one of three anonymous donations mentioned at the Moriarty tribunal last week, when consideration was given to a £100,000 contribution from Mr Mark Kavanagh to Mr Haughey on the day of the general election in 1989, and to a further £50,000 given by Mr Michael Smurfit.
Mr Goodman's payment was by cheque and was made out to Fianna Fail, according to party sources, but lists as "anonymous".
In relation to the "abstract" or "second list" of 19 donors mentioned at the Moriarty tribunal, Fianna Fail sources were adamant at the weekend that its importance had been greatly exaggerated by tribunal lawyers.
The list involves receipts sent to Mr Haughey's office at his request. Party sources say that only about eight of the 19 donors were recorded as "anonymous" on Mr Haughey's instructions.