You may think of us as ... the Auditors.

     'Really? What is it you audit?'

     Everything.

     'I think we need to know something about you.'

     We are the people with three million dollars.

     Downey  took the point,  although  he  didn't  like  it. Three  million dollars could buy a lot of no questions.

     'Really?' he said. 'In the circumstances, since you are a new client, I think we would like payment in advance.'

     As you wish. The gold is now in your vaults.

     'You mean that it will shortly be in our vaults,' said Downey.

     No. It has always  been in your  vaults. We know  this because we  have just put it there.

     Downey watched the empty  hood for a  moment, and then without shifting his gaze he reached out and picked up the speaking tube.

     'Mr Winvoe?' he said, after whistling  into it. 'Ah. Good. Tell me, how much do  we have  in our  vaults at  the  moment? Oh, approximately. To  the nearest million, say.'  He held the tube away from his ear for a moment, and then spoke into it again. 'Well, be a good chap and check anyway, will you?'

     He hung up the tube and placed his hands flat  on the desk in front  of him.

     'Can I offer you a drink while we wait?' he said.

     Yes. We believe so.

     Downey stood up with some relief and walked  over to  his  large drinks cabinet. His  hand  hovered over  the Guild's  ardent and valuable tantalus, with its labelled decanters of Mur, Nig, Trop and Yksihw.

     'And what  would  you like  to  drink?'  he  said, wondering  where the Auditor kept its mouth. His hand hovered for just a moment over the smallest decanter, marked Nosiop.

     We do not drink.

     'But you did just say I could offer you a drink ... '