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`Could Vaudan have. .?'

Skinner shook his head. 'NO. He's got some sheikh as an alibi. I'm afraid that Santi, guilty or innocent, is well in the frame, and I can't see a way round it.'

Sarah sat silent for a while, while Bob ordered coffee. As the waiter disappeared back into the restaurant, she reached across the table and grasped her husband's hand. 'No, Bob. He didn't do it. Look, who understands a man better than his wife? Know what Gloria said to me about Santi? She said, "He was a great salesman, one of the best, but as a book-keeper, one of the worst." She looked after all the household accounts, and their family banking. Santi handled it when they were first married, but he was hopeless. Their affairs were a shambles. Does that sound like a clever and devious fraudster to you?'

`Depends how clever and devious he was. All that could have been an act — part of an elaborate cover.'

`Come on! You think that, you've been out in the sun too long. Santi was not a thief, and if he wasn't who was?'

`Paul Ainscow. But there's one big hole in that proposition. Ainscow had seventy-five per cent of the action. Why would he steal from himself? Also there's no link between Vaudan and Ainscow; there is between Vaudan and Santi. Sorry.'

`Ahh!' Sarah threw up her hands in exasperation. 'Look, I know Santi was murdered. Your heart tells you that's so. Maybe there is a link between Vaudan and Ainscow. Maybe Ainscow had a reason to steal from himself. You're the detective, so find out. Go the extra mile, Bob!'

He smiled at her persistence. 'Okay. But not the extra mile, the extra Inch. Alan Inch to be exact, of Torroella Locals. Tomorrow I'll pay him a visit. Let's see if he can help the cause.'

Forty-seven

The new fax rolled out its first incoming message soon after eleven next morning, just as Bob and Sarah were about to leave for Torroella de Montgri. They heard the ring, and Bob was on his way to pick up the phone in the hall when the fax recognition system kicked in.

The message took only a few seconds to arrive, and was contained within two A4 pages. As always with Brian Mackie's communications, it was to the point. Its content came as no surprise to Skinner. Nicolas Vaudan had no criminal record of any sort, not even a speeding conviction. He had never been arrested or interviewed in connection with any crime. He was regarded with respect in the Monegasque business community, and included among his clients several members of European and Middle Eastern royal families. While his company was based in Monaco, he and his wife lived in Mougins, an exclusive suburb of Cannes, which boasted several major entertainment and sporting personalities among its residents.

His business record was equally pristine. There had once been a complaint that a used boat had been offered to a buyer as new, but that had been revealed to be the malicious work of a frustrated rival. Scrupulous accounts of Vaudan Marine were filed annually. Invariably they showed all stock accounted for, no long-term creditors and no bad debts. They showed the

company to have been consistently turning in adequate, although not excessive profits, and that most of these were being invested openly in pension funds for Vaudan and his wife.

Both as a private citizen in France and as a company director in Monaco, Vaudan's tax affairs were similarly as spotless. He paid his taxes promptly and without complaint, and his returns were filed by the Monte Carlo office of one of the world's major accountancy firms.

Sarah watched Skinner's face as he read the fax, seeing a look of resignation settle in.

`No use?' she asked.

`No. Just as I expected. The guy's as clean as a whistle. He seemed far too confident for it to have turned out any other way. Whatever Santi may have been told, there was no way that this fellow was siphoning off profit, not recently anyway. Every deal, everywhere, is logged and accounted for, as I thought. A bloody dead end. Let's get along to Torroella and see if there's more joy to be had out of Mr Inch.'

Forty-eight

They sat in the sun, on the new white plastic chairs outside Bar Isidre, in Torroella's town square, oblivious of the Sunday bustle around them, as they watched the sun creep westward to flood the old street at the foot of the sloping quadrangle. Outside a watchmaker's shop in the narrow thoroughfare, an LCD readout displayed time and temperature alternately.

They sat patiently waiting for the sun to have its effect on the device, to see how high the temperature would climb from its shade level of twenty-three degrees. 'Five hundred pesetas says it tops thirty-three,' said Sarah.

Bob licked a finger and held it up. He shook his head. 'No, there's a breeze. My five hundred says thirty-one.'

The thermometer soared. Each time the clock gave way to the centigrade reading, it had risen by another degree. Five minutes after the bet was struck, Bob fished a five-hundred shy; peseta piece from his pocket and slapped it on the table in front of Sarah. She punched the air, and cheered as the figure rose. Eventually it topped out at thirty-six degrees.

`Okay,' said Bob. 'Now that you've cleaned me out, I'm off to find Inch. Coming?'

Sarah shook her head. 'No. I like it here, and Jazz is fine in the shade of this awning.'

`Okay. I'll be as quick as I can.' Skinner headed off down the narrow street, passing under the temperature sign as it dropped to thirty-four degrees with the passage of the sun. He took the first turning to his right and found, much sooner than he had hoped, the office of Immobiliara Brava. He looked through the glass and saw three people inside: two women, one sitting at a desk and the other behind a counter, and a wiry, balding man with a deep walnut tan.

Skinner pushed the door open and stepped inside. Habla usted ingles?' he asked, tentatively.

The little man turned, a professional smile settling on his face. 'You're in luck, sir. I don't just speak English, I am English. How can we help you?'

`Well, it's about property.'

`You've come to the right place. We have the finest register around here, and it's all on our wonderful computer programme. Complete details on two hundred villas and apartments at the push of a button. Fantastic technology.'

`Actually,' said Skinner quietly, 'I was more interested in shop properties. Owned by a company called Torroella Locals. It is Mr Inch, isn't it?'

The smile lost its warmth in an instant — it stayed in place, but seemed to freeze on the little man's face. Skinner had seen fear in another human ten thousand times before; it was unmistakable. Inch went pale beneath the tan as he nodded dumbly.

`That's good. I was told I would find you here. Can we speak in private?'

Inch nodded again and led the way behind the counter and into a small office. The smile was gone completely as he closed the door. 'How can I help you?'

The big detective looked down at him. 'First, let me introduce myself. My name's Bob Skinner. I'm a policeman, from Scotland. I've been investigating an allegation of financial impropriety made against a company called InterCosta by one of its clients. In the line of that, I'm talking to all known associates of the late Santiago Alberni. I'm led to believe that you may have been acquainted with him, and that you may have had common interest in an investment company called Torroella Locals. Before I ask you anything, I must emphasise that I am acting entirely unofficially. On that basis, are you prepared to talk to me?'