They're begin questioned at Waterford Garda Station.
Two men have been arrested today on suspicion of corruption offences.
The men, who are in their 30s and 60s, were arrested as part of an ongoing fraud investigation.
Last month, another man was arrested on suspicion of making 17 thousand euro in corrupt payments to conceal criminal activity.
The men arrested today are being questioned at Waterford Garda Station, where they can be held for up to a week.