Detectives investigating an alleged ticket scam which caused 350 schoolchildren to miss out on seeing a World Cup match are targeting a bank account.
Thames Valley said the account belonged to someone in Slough, Berkshire.
The force also announced it was taking over the inquiry from Kent Police, who became involved after tour organiser Activ4 said the tickets had been ordered from an operation called Tickets for All, whose website gives an address in Swanley, Kent.
The address does not appear to exist, no company of that name has been registered at Companies House and calls to the telephone number on the website are met with an answer machine.
A Thames Valley police spokeswoman said: "Officers are currently investigating an account of a person in Slough, Berkshire, in connection with the inquiry."
Police in Germany are also understood to be investigating the alleged scam.
Earlier a Government department played down hopes it might be able to find new tickets for schoolchildren who missed out.
Prime Minister Tony Blair yesterday pledged that getting the 350 disappointed British pupils back out to Germany to watch another game was "something we need to work on".
But the Department of Culture, Media and Sport (DCMS) later appeared to distance itself from Mr Blair's remarks, warning it would be "very difficult" to find 400 World Cup tickets.
Just hours before the youngsters were due to attend one of the group-stage games, Shrewsbury-based tour operators Activ4 discovered the alleged ticket con.
The young victims of the alleged scam, aged between 11 and 16, returned home devastated at not seeing the match.
Those who travelled only to discover there were no tickets included 43 children from North Bromsgrove High School in Worcestershire.
A spokesman for Activ4 said it had understood Tickets For All had been accredited to Fifa but now believed it had fallen victim to a scam.
He added that the company realised there was a problem on Friday afternoon and alerted its customers and the police immediately.
He said about 350 children had paid between £379 and £399 for the complete tour package to Germany.
Portsmouth football club manager Harry Redknapp and club co-owner Sacha Gaydamak visited Mayville High School in Southsea to present T-shirts to the boys who returned from Germany on Monday.
Mr Gaydamak said he was confident that he would be able to secure tickets for the boys to see another match in the tournament.
The club has also pledged to provide a coach and cover accommodation costs for the trip.
A Thames Valley police spokesman said that a total sum of approximately £60,000 was paid for the non-existent World Cup tickets by Activ4 on behalf of the school parties and by other individuals.
Det Insp Steve Armstead of Slough CID, who is leading the investigation, said: "More than 400 people from the UK, mainly school children and their parents, travelled to Germany believing they would receive tickets to World Cup football matches.
"Their itinerary was arranged by Activ4, a company in Shrewsbury. The promised tickets were ordered through the internet site of 'Tickets for All', a company purportedly based in Swanley, Kent." ..SUPL: