The former Australian manager of Crown Equipment has denied any involvement in the disappearance of his wife eight years ago.

The Australian newspaper reported that Bernard Whelan, now retired, made the denial at a Supreme Court trial of Bruce Allen Burrell, Whelan's former employee.

Kerry Whelan, a 39-year-old mother of three, has been missing since parking her car at Parramatta Park Royal Hotel in Sydney on May 6, 1997.

Burrell is charged with Mrs Whelan's kidnap and murder.

Whelan told the court the couple's financial situation in 1997 was "extremely strong", with assets worth AUD5 million (USD3.8 million). He was questioned about his connection with two men who were said in court to have a "criminal history".

Whelan said he met them when they did earthmoving work for him after his wife disappeared.

Burrell's trial is continuing.