denied ever laying a hand on Wilbur Doe.

Watson declared the real murderer was his former friend Ricky Smith, who he said hatched a plot to rob the 68-year-old widower.

Speaking carefully in a deep voice, 31-year-old Watson told the court: "I did not commit the offence.'' Asked who did commit it, he said: "Ricky Nelson Smith, a friend of mine in 1988.'' He denied harming Doe in any way, and announced: "My lord and members of the jury, I did not touch Mr. Doe. I did not lay a hand on him. I got along with Mr. Doe fine.'' He explained his "confession'' to detectives, nine days after Doe was attacked, by saying he told Police what they believed was true and what they wanted to hear.

This is Watson's third trial for the premeditated murder of Doe. Two previous hearings have proved inconclusive.

Doe died in August, 1989, nine months after being beaten into a coma at his home on McGall's Hill, Smith's Parish.

Ricky Smith, who is in jail for robbing Doe, has told the trial he cannot remember what happened during the night of the attack.

Yesterday Watson told of his long friendship with Smith, starting when they met at training school for young offenders. Watson shared his apartment with Smith for six years, and became godfather to Smith's children when he got married.

He looked after the children when Smith's marriage became shaky and contributed money to their upbringing, Watson said.

He described how his efforts to become a "productive citizen'' took him from dishwashing in restaurants to the job of foreman with Fred W. Thomas and Son Construction.

By the time of the attack on Doe in December, 1988, he had saved about $20,000 and had no financial problems, he said.

One of his jobs was the renovation of offices above Bermuda Pharmacy in Hamilton, where Doe was assistant manager.

His lawyer, Mr. Tim Marshall, asked why he allegedly told Police he had wanted to "teach Mr. Doe a lesson'' for "tormenting'' his boss, Mr. Thomas.

Watson replied: "The Police repeatedly put it to me that Mr. Thomas and Mr.

Doe could not get along and that they had commonly had arguments, and that I was supposed to be Mr. Thomas's emissary or agent, or some sort of spy for him.

"I told them what they believed was true and what they wanted to hear.'' Watson said he regularly gave Bermudian currency to Doe in exchange for US money, which he then used on trips abroad.

The day before the night Doe was attacked, he had been due to exchange $1,500 with him. Smith saw the money and kept asking for a loan so he could take part in a "foolproof deal'', said Watson.

To try to convince Smith he could not lend him any of the money, Watson allowed him to overhear a phone call he made to Doe. In the call, Watson arranged to make the exchange at Doe's house after about 10 p.m., when Doe expected to be back from his boat club.

Watson said that he and Smith later went to Smith's apartment in Flatts. Smith began drinking black rum.

"Ricky said how easy it would be to go into Mr. Doe's house and search for money,'' said Watson. "In essence he was going to break into it. All I had to do was show him Mr. Doe's house.'' Watson said he tried to discourage Smith from the plan.

His defence continues tomorrow.