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"I need to open up a company for the transfer of all that info regarding our friend David", Cohen says.

Giuliani said Trump told Cohen that if he did pay McDougal, it should be in the form of a check instead of cash so that it could be properly recorded, The Times reported. (AMI), which owns the National Enquirer.

"Cohen then says "No, no, no, no" and he cuts off the tape". Big cash payments signal shady business and Cohen, who was well adapted to Trump's environment of intrigue and deception, was obviously trying to save the boss from himself.

Mr Cohen starts to mention financing and Mr Trump asks: "What financing?"

By burying Ms. McDougal's story during the campaign in a practice known in the tabloid industry as "catch and kill", A.M.I. protected Mr. Trump from negative publicity that could have harmed his election chances, spending money to do so.

A combination photo shows U.S. President Donald Trump's onetime personal attorney, Michael Cohen and U.S. President Donald Trump from outside federal court in the Manhattan borough of New York City, New York, U.S., April 16, 2018 and in the White House in Washington, U.S., July 18, 2018.

"It clearly indicates that the president did not want to pay with cash".

Moreover, Cohen has only worked for Trump since 2006, and he never operated as a traditional lawyer.

Cuomo broadcast another tape made by Cohen on Tuesday evening, one in which Cohen is heard speaking with then-candidate Donald Trump in 2016. But it would be a harder case to make if the payment was seen as merely created to protect Trump, who is married, from embarrassment in his personal or private life.

The tape becomes hard to understand at that point.

A former federal judge overseeing a review of materials seized in the raid released the 12 audio recordings to federal investigators Monday.

The model, Karen McDougal, claims to have had a almost yearlong affair with Trump in 2006, right before Melania Trump gave birth to their son Barron.

In May, President Trump admitted he had reimbursed Mr Cohen for a payment he made to hush up her claims. Mr Trump is heard saying "pay with cash" but it is not clear if he is suggesting to do so or not do so.

Mr Trump's current lawyer, Mr Rudy Giuliani, said he got an audio expert to enhance the recording, the Associated Press reported.

One question is why Cohen chose to make it public.

Trump has admitted paying - via Cohen - another woman who has alleged a sexual relationship with him: porn actress Stormy Daniels, although Trump denies there was a relationship.

"This is about truth vs. lying, and ultimately Donald Trump is going to be done in by the truth", he added.