ABC News has seen the evidence:

Over the last few days, sources close to the defense have given ABC News an exclusive look at the evidence behind one player’s alleged alibi ? evidence that includes electronic records, photographs and witness statements. If that material is authentic, it could prove that it was practically impossible for him to rape, kidnap or assault the alleged victim.

Seligmann’s argument is simple: He is innocent and he has an alibi. He attended the party that night, but documents, photos and witness testimony show that he wasn’t there long enough or at the right time to attack the alleged victim.

Around midnight the night of March 13, Seligmann was already at the party when two women hired from a local escort agency arrived to dance for the boys ? $400 each for a two-hour performance. A series of time-stamped photographs viewed by ABC News show the girls dancing at midnight and at 12:02 a.m.

By 12:24 a.m., a receipt reviewed by ABC indicates that Seligmann’s ATM card was used at a nearby Wachovia bank. In a written statement to the defense also reviewed by ABC, a cabdriver confirms picking up Seligmann and a friend a block and a half from the party, and driving them to the bank.

What did Seligmann do after leaving the bank? The taxi driver remembers taking him to a drive-thru fast-food restaurant and then dropping him off at his dorm. Duke University records show that Seligmann’s card was used to gain entry at 12:46 a.m.

The more we hear on this, the more it seems our pal Bob Lee Swagger’s suspicion was justified that this could be “Another Tawana Scam.”