Thurles Garda Station and the office where fixed charge offences are processed Thurles FCPS -are two of a number of locations named by the Irish Times as garda stations where the recording of phone conversations happened.
The paper claims it has seen the internal inventory which was prepared within the Garda Siochana in February.
That inventory includes a record of 185 tapes returned to Garda Headquarters from Tipperary.
It further claims that a letter outlines that the recording systems located at various garda stations across the country were installed during the 1980s. They were replaced by Dictaphone recorders during the 1990s and further replaced by higher tech NICE recorders in 2008
