completed his summing-up in the marathon Perot's Island case by accusing Bermuda resident Mrs. Marion MacMillan of a "series of untruths''.

Sixty year-old Mrs. MacMillan -- who with an estimated personal fortune of $700 million is as rich as the Queen according to new figures published by The Sunday Times -- is fighting to stay the owner of Perot's Island, a private retreat in Riddell's Bay which she has made her home.

She backed out of a deal to sell it to Mr. DeGroote for $8.5 million, and he has taken her to Supreme Court.

Yesterday, Mr. DeGroote's lawyer, Mr. John Riihiluoma said an early sworn statement she made to the court made "serious allegations'' about professionals involved in the proposed sale of the island.

During the case this statement had been proved to be "nothing more than a pack of lies'', Mr. Riihiluoma said.

"It had nothing to do with the case that Mrs. MacMillan actually presented,'' he added.

She had set out to "mislead and abuse the process of this court''. Mrs.

MacMillan had no foundation for her allegation that she was pressured into the deal by real estate agents, Mr. Riihiluoma said.

And she had no valid complaint that realtors did not properly advise her on the island's market price.

In fact, the $8.5 million price was her proposal, he said.

Mr. Riihiluoma also denied allegations that law firm Appleby, Spurling and Kempe did conveyancing work for Mr. DeGroote as well as for Mrs. MacMillan.

Their only work for Mr. DeGroote regarding Perot's Island was on his application for a purchase licence, he said.

Mr. Riihiluoma defended about $4 million "out-of-pocket'' damages Mr.

DeGroote is claiming from Mrs. MacMillan.

About half the amount claimed is a loss he says he will make on Evergreen, the South Shore mansion he bought for $6.5 million after the Perot's Island deal went sour.

He says that as a non-Bermudian, he will be forced to sell it if he wins the island.

Mr. Riihiluoma said Mr. DeGroote was unable to find a suitable home to rent.

He was entitled to live somewhere appropriate to his expectations and lifestyle.

Referring to his client's claim for about $300,000 worth of improvements to Evergreen, Mr. Riihiluoma said these included work on making a "treacherous'' pool area safe and on curing erosion to the garden.