By Humphrey Carter POLICE in the Republic of Ireland are continuing to gather evidence as part of the investigation into the alleged murder of the owner of the luxury Hotel Salvia in Soller. -year-old Siobhan Kearney was found apparently strangled to death with a vacuum cleaner flex at her expensive Irish home in the affluent south Dublin suburb of Goatstown on Tuesday morning. Kearney's body was found locked in one of the upper bedrooms by a relative and she had marks on her neck and is believed to have been dead for several hours before being discovered. A 49-year-old man, was released on Thursday night after having been taken in for questioning but sources on the Irish Independent crime desk told the Bulletin yesterday that police suspect that the reason behind the mother-of-one's murder was financial but police do not have enough evidence to press any charges year, hence why detectives and forensics returned to the crime scene yesterday. The Gardai did however find a piece of vacuum cleaner flex just a couple of feet from the body but, for the time being, a refusing to release the results of the post mortem. Siobhan Kearney, described as educated, well-off and blessed with striking looks moved with husband Brian to Majorca three years ago and open and a small hotel in one of the great townhouses of Soller. The Hotel Salvia has been described as one of the most beautiful small hotels in the Mediterranean. Since moving to Soller, she has divided her time between Soller and Dublin. On the Hotel Salvia's website it says leave the madness behind with rates for its six rooms starting at 180 euros and rising to 330 euros for a superior suite. Word first reached Soller about Kearney's death on Wednesday. Her sister apparently called the hotel to inform the manager, a local woman from Soller, that Kearney had died - she was not however told that the 37-year-old had been murdered. Nevertheless, the news shocked local neighbours and shopkeepers who all knew Siobhan Kearney extremely well. Local traders said yesterday that as she was in charge of cooking at the hotel, did all the grocery shopping locally and was a wonderful and lively woman. What is more, it appears that Kearney, her son Daniel were planning on setting up a permanent home in Soller. Daniel had recently been enrolled at a local kindergarten in the town. The couple has also used the winter break the hotel is only open between April and October, to carry out some reformation work. All work at the hotel was immediately called off on Wednesday when news of Kearney's death reached Soller.