MARC SCHAFFEL alleges he is owed $1.6 million (GBP900,000) in unpaid loans and expenses, unpaid salary for a charity record and a share of proceeds from two TV programmes produced to repair Jackson's image, following the damning British documentary LIVING WITH MICHAEL JACKSON - which prompted the child molestation investigation into Jackson.

But financial expert JAN GOREN told jurors he has traced the passage of millions of dollars through Schaffel's bank accounts, and can find no proof to support some of his claims against the THRILLER singer.

Goren challenged Schaffel's allegation he gave half of the proceeds from a $400,000 (GBP220,000) deal he struck with Japanese firm Music Fighters, because he believes all of the money went straight into Schaffel's personal account.

The forensic accountant also cast into doubt Schaffel's claim he was sent by Jackson to Brazil in 2001 to adopt children with $300,000 (GBP167,000) to seal the deal.

Goren told the Santa Monica, California, court, "There is no cheque, no moneys leaving a bank... no bank statements, no ledgers."