Burner phone-style sim cards are being sought by police as part of the SNP fraud investigation.
Officers are also probing the purchase of luxury pens, designer pots and pans and even a fridge freezer, the Sunday Mail can reveal.
First Minister Humza Yousaf has admitted he has seen a list of items on a warrant that police either have seized or want to trace as part of their probe into the whereabouts of £667,000 of donations said to be earmarked for an independence campaign.
