change of plea yesterday by a Bermudian involved in a multi-million dollar drug smuggling ring with Cuban connections.

A sombre Dexter Dillas pleaded guilty in Supreme Court to two charges of conspiring to import cocaine to Bermuda with others not before the court.

The 35-year-old is to be sentenced this morning by Puisne Judge the Hon. Mr.

Justice Ground.

Dillas was the "major purchaser and distributor in the conspiracy'' which lasted two years and brought more than 22 kilos of cocaine here, Crown counsel Mr. Stephen Harrison charged.

In a statement of facts, Mr. Harrison said Dillas joined a conspiracy in 1988 to import cocaine which involved a number of Bermudians and Americans.

He told how narcotics detectives finally caught up with Dillas after he picked up a package of cocaine late one night at Gibbs Hill Lighthouse.

An Appeal Court-ordered retrial was supposed to begin this week but Dillas' lawyer Mr. John Perry QC requested an adjournment because of the surprise admission of the tape.

In the damning two-hour tape, Dillas tells his cellmates all about his -- and others' -- involvement in the drug trade and how much money he made from it.

Mr. Harrison read several excerpts from the recording's transcript.

He said throughout the tape Dillas referred to many Bermudians whom he said were involved in the conspiracy, including a man called "T'' , the court heard.

He said at one stage in the conversation Dillas claims he was distributing a kilo of cocaine a week, making nearly $500,000 for each month a shipment arrived.

Saying he made $750,000 for himself over a two-year period, Dillas brags on the tape to his cellmates: "I made money man!'' And he tells of the "cruises down the islands'' and other luxuries which he "splurged'' on with his profits.

He also said: "They'll never prove I knew those Cubans'' and "T' was the beginning of the conspiracy''.

Mr. Harrison noted one of the American conspirators, Antonio Miranda, had expressed surprise such a small island could absorb so much cocaine.

The court heard the tape was made four months ago by one of Dillas' cellmates and another inmate while Dillas was serving time for obstructing a narcotics officer during a drugs search. The tape was later turned over to Police.

Dillas had been out of prison since the end of May and was awaiting a retrial on charges of conspiracy and importing cocaine having won his appeal.

The Appeals Judges had freed two of his co-defendants, entertainer Ted Ming and Colin Smith, but ordered retrials for him and another co-defendant Larry Ebbin.

Mr. Harrison went on to tell the court how American Paul Seney's involvement with Police led to Dillas' downfall in September of 1990.

Seney arrived in Bermuda aboard a cruise ship on September 12 and checked into the Palmetto Hotel in Flatt's. The next day Police obtained and executed a search warrant at Seney's hotel room and found eight packages of cocaine in his luggage with a street value of almost $2 million.

Seney agreed to assist narcotics officers and went ahead and delivered one of the packages to Dillas at 1 a.m. outside Gibb's Hill Lighthouse.

Under Police observation he handed the package of cocaine to Dillas who left on a livery cycle. Police lost sight of him, but the cocaine and cycle were found later on the 18th fairway of the Southampton Princess golf course.

Dillas surrendered himself and was arrested the following day, but denied receiving the cocaine or being at the lighthouse.

Mr. John Perry QC, representing Dillas, had little to say about the tape other than it was made when Dillas may have been bored at being stuck in his cell.

He implied that because Dillas was bragging in the tape it may contain untruths.

And he said the person who made it did so either because he "saw the light on the road to Damascus'' or "out of self-interest''.

Mr. Perry's main submission was that the judge should sentence Dillas for what he is charged with and "not what was done by others''.

And referring to the evidence of Dillas' two couriers, he claimed only one of the 11 deliveries Police were aware of could be directly attributed to Dillas.

"So how then does the Crown assert he is a major purchaser and distributor?,'' the QC asked. "He ought not to be sentenced on the fact that there is a lurking suspicion he may have been a peddler of drugs.'' Mr. Perry said Dillas should get a discount for his guilty plea, because he could have pleaded not guilty.

He urged the judge not to use the tape as a foundation for sentencing Dillas.

Mr. Harrison urged Mr. Justice Ground to review the transcripts of the tape and see if it is "empty'' or "fairly detailed'' bragging.

Dillas denied two charges of importing cocaine and one of possession with intent to supply. Those charges will not be proceeded with.

Dexter Dillas.