clash with top lawyer John Riihiluoma.

Mrs. MacMillan, the owner of Perot's Island in Riddell's Bay, is in court fighting to keep her luxury ocean home.

She agreed to sell it to Canadian tycoon Michael DeGroote for $8.5 million, but then changed her mind. He says she must stick to the deal.

Yesterday, the privacy-loving heiress was put under a fierce spotlight by Mr.

Riihiluoma, lawyer for Mr. DeGroote.

Her voice dropped as he accused her of planning a profit on the deal of at least $1.5 million.

Earlier this week, Mrs. MacMillan said she agreed to sell the island intending to break even on the purchase price and the cost of improvements.

On Tuesday she told the court: "I had in mind at all times to sell the property for the amount I had spent and without profit. I did not want to be regarded as someone who came to Bermuda to make a real estate killing.'' But yesterday Mr. Riihiluoma produced her own record of her spending on the island, saying they revealed a potential profit on the $8.5 million deal.

"These are your figures, madam,'' he said. "You stood to make a fair profit on this transaction.'' Mrs. MacMillan replied that the record might not be complete. She said: "These figures start in November 1989 and I purchased the property in November 1987.'' She added that when she calculated the $8.5 million price, she did not have the figures.

Mr. Riihiluoma then produced Mrs. MacMillan's sworn statement to the court, which he said contained her "opening shots'' in the case.

In the document Mrs. MacMillan says she was "induced'' by the Bank of Butterfield's real estate firm to believe a fair value for Perot's Island was $8.5 million, when really it should have been at least $12 million.

But Mr. Riihiluoma pointed out she was now saying she calculated the price herself.

She told him: "What I expected was that the role of an agent was to make a client aware of what the actual market value could be - even if the client chooses to fix the price herself.'' A key part of Mrs. MacMillan's case for keeping the island is that she did not get proper advice from professionals.