It's emerged that an inventory of tapes from Garda station recordings around the country shows the lowest number was found in Donegal.
The Irish Times says the internal research was compiled in February, and is in two parts.
The first relates to dictaphone recordings made before 2008, and lists the number of tapes stored from Garda divisions, with Louth having the highest total at 356.
The lowest number came from Donegal at 31.
According to the paper, the second half of the inventory relates to recordings made on solid-state equipment since 2008.