of a trust account to lawyer Julian Hall in 1990 which meant that the trust account had a debt balance, a Supreme Court jury heard yesterday.

Gibbons who had testified as a prosecution witness earlier in the trial was recalled to the stand yesterday.

He admitted that he advanced the money to Hall which meant that Milton Joell's trust account had a debt balance of $3,500.

The law requires that trust accounts should never carry a debt balance and Gibbons said he knew about this regulation.

Although he conceded that advancing money to Hall was an improper use of trust money, Gibbons said he did not remember the circumstances of the advance but he wrote a memo on August 28, 1990 to Hall to try to rectify the situation.

In his address to the jury at the conclusion of the defence's case, Vaucrosson's lawyer Mr. Frank Phipps said that in 1990 "someone was fiddling with trust account money at Vaucrosson's'' and there was no doubt that Hall was a beneficiary of that fiddling.

He pointed out that Gibbons signed two cheques on Hall's behalf in 1991 and it was impossible for the Crown to suggest that Vaucrosson "ordered, instructed or authorised,'' any withdrawal of money from Ball's trust account.

Furthermore, Mr. Phipps said the Crown had brought two sets of charges against Vaucrosson. The first eight he said charge that Vaucrosson stole money from the estate in varying amounts between $9,000 and $151,750 between an unknown time and February 1 and March 1, 1991.

The ninth charge he said was an alternative count which alleges that the accused used $393,782.58 from Ball's account and converted it to uses other than those authorised by the trust.

"They can't make up their mind which it is,'' Mr. Phipps said to the panel.

"Is it stealing or the fraudulent disposal of trust property? "They want you to make up your mind about something they are not sure of.

They cannot even tell you the date on which (Vaucrosson) stole this money.

"They (Crown) want you to be sure about something that they are not sure about.'' Mr. Phipps said something was wrong ever since Gibbons advanced Hall the $13,500 from a Vaucrosson trust account in 1990 and two further cheques to Hall in February 1991.

"The pattern of Gibbons' involvement casts serious doubt on any suggestion that Vaucrosson did (steal the money). In 1990 (Gibbons) did not resign, but in 1991, in a fit of righteous indignation, he resigned saying that he did not want to impeach his professional integrity.

"What manner of man is this?'' British Crown counsel Mr. Michael Pert QC will address the jury this morning.

Vaucrosson, of North Shore Road, Pembroke, is accused of stealing more than $300,000 from the beneficiaries of Ball's trust fund. Ball was a journalist at the Bermuda Broadcasting Company.

Of the nine charges, the first eight relate to Vaucrosson acting for Ball's estate between an unknown time and February 1 and March 1, 1991.

It is alleged that he stole money -- ranging in amounts from $9,000 to $151,750 from the beneficiaries of the estate.

And the ninth charge alleges that he fraudulently disposed of the trust property -- some $393,782.58 -- and committed it to uses other than those authorised by the trust.

Mr. Pert QC is being assisted by Mr. James Candlin. Ms Patricia Harvey and Mr.

Michael Scott are assisting Mr. Phipps for the defence. Pusine Judge Mrs.

Justice Wade is presiding.