Mary Hanna is at her wits' end. As architecture officer of the Heritage Council, she sits in an office under the sturdy oak trusses of Rothe House in Kilkenny, surrounded by files full of requests for funding that simply cannot be met. It is a very frustrating situation.

Some of the appeals from the owners of decaying historic buildings "would almost make you cry", she says. Yet, the council is unable to do anything to relieve their plight because it has been denied the money to fulfil what was meant to be one of its principal functions.

The letters seeking help come from every county in the Republic - not just from the owners of stately homes needing new roofs, but also from people with more modest houses, from religious orders to small Church of Ireland congregations.

And their stock in trade is not just any old buildings. In most cases, they are buildings which have been listed for protection by local authorities because of their architectural or historical significance. In other words, they are officially part of Ireland's built heritage.

Altogether, Ms Hanna has 364 applications on file, some involving historic buildings which literally will not survive the winter unless repairs are carried out. And in the absence of adequate funding from the Government, these "emergency" cases will probably be lost.

Take Ballyfin House in Co Laois, a magnificent neo-classical pile owned by the Patrician Brothers. Its roof is in such a sorry state that water is "pouring in", threatening to destroy wonderful decorative ceilings. The external stonework at cornice level is also ready to fall off.

"We had to tell them there is nothing we can do," Ms Hanna says, shaking her head sadly. All the Patrician Brothers received was a letter of regret which acknowledged the importance of Ballyfin House and said the Heritage Council was "very concerned" about its condition.

It was explained to the brothers - and to everyone else who has applied for funding - that the council had to close its grant application system at the end of 1995 in order to clear the backlog of applications and honour commitments made prior to that date.

There's a plaintive letter from pianist John O'Conor seeking help to repair the windows of the Royal Academy of Music in Dublin. "It has become rather critical with winter approaching as one of the windows in my own teaching room is in imminent state of collapsing," he wrote.

Churches are particularly at risk, but there is nothing the council can do about it. The beautiful stained-glass windows of St Mary's Cathedral in Sligo are in an "awful state", while those in the Mariners' Church in Dun Laoghaire are "in danger of falling in".

St Audeon's Church, in Dublin's Cornmarket, is seeking funds to restore two 17th century family monuments "which are becoming unstable and in danger of collapse", while St Peter's Church in Bandon, Co Cork, needs to repair its rapidly-deteriorating bell tower. The small Church of Ireland congregation in Freshford, Co Kilkenny, has "a building that's a treasure", according to Ms Hanna, but there is no way the 20 or so people who worship there every Sunday can raise the money to carry out necessary repairs. The community is just too small.

Another Co Kilkenny congregation wanted to restore the collapsed conical spire of Kilfane Church. But when scaffolding was erected it was discovered the stonework of the tower itself needed urgent repairs.

The money involved in restoration work is often substantial. St Finbarr's Cathedral in Cork needs repairs costing more than £300,000 and a delegation travelled to Kilkenny recently to see if the Heritage Council could assist - but the journey was to no avail.

Westport House, one of the major tourist attractions in the west of Ireland, also requires an "awful lot of money". Its very complex roof is in a terrible state but it, too, had to be turned down, even though the Heritage Council frankly acknowledged that it should get grant aid.

In the case of Cloughjordan House in Co Tipperary, the mid18th century ballroom is in such a dangerous condition that its owner thinks she may have to demolish it for safety reasons, while another important house in Co Wicklow was described as "practically a ruin".

A unique earthen house, the Mayglass farmstead in Pollwitch, near Johnstown Castle, Co Wexford, which has survived for over 300 years, is now in such a parlous state that this winter is likely to be its last. Yet, the council is powerless to provide money to help save it.

Ms Hanna does not know how much would be needed to guarantee the farmstead's survival. "I've gone beyond going through the grant applications in detail. What's the point? It just raises people's expectations when the sad fact is that there's nothing we can do."

Mr Basil Phelan, owner of the very impressive Ramsfort House, near Gorey, Co Wexford, wrote: "Alas, the house - partly-built before 1798 - has deteriorated to such a state after a winter in which Wexford received 380 per cent of its average rainfall, with gales to match.

"Having exhausted all avenues and after a massive investment of my own, I reluctantly ask you, ladies and gentlemen, to direct that I receive a letter stating your inability at present to assist in this restoration project. Thank you for all your contacts in the past," he added.

Mr Phelan concluded his letter by expressing his hope that the Heritage Council "receives the support, both financial and political, that I feel it deserves". However, there is little or no indication that his good wishes will fall on anything other than deaf ears at Government level.

All the applicants receive a standard reply from Ms Hanna, which is remarkable for its frankness. She points out that the Heritage Council has a backlog of commitments amounting to £2.2 million which have to be cleared before further applications can be considered.

The letter describes the funding situation as "far from satisfactory" and adds: "I made an unsuccessful bid to the Department of Finance at the end of last year for additional funding to allow the `noose' around our neck to be loosened. A similar bid will be made again this year."

In the meantime, all Mary Hanna can do is to wring her hands.