The Taoiseach, Mr Ahern, expressed his deepest sympathies to the relatives of the victim's of yesterday aircrash in New York.
Mr Ahern said in a statement it was a "terrible tragedy" in a city that was still trying to recover from the horrific events of September 11th.
"Having just returned from New York and seen at first hand the devastation that the city has experienced, I also sensed a great spirit of hope and determination among the people." People here, he said, will be familiar with the Queens district of the city as it has a large Irish community.
"Many of the victims of the September 11 atrocity are from that district and tonight our thoughts and prayers are with the community and with the relatives of those who have perished in this terrible tragedy."
Meanwhile, the Department of Foreign Affairs has opened a helpline at (01) 408 2000.