The computer manufacturer, Gateway, has announced that 28 jobs are to go at its plant in Clonshaughlin, Co Dublin.
The company expects there to be further job losses in the coming weeks.
12 days ago Gateway announced it intends to shed 10 per cent of its workforce worldwide on account of a general downturn in the computer market.
The jobs are understood to have come from a number of different levels and across a variety functions.
A company spokesman said: "Although the situation is regrettable the company is trying to adjust to a global situation which was affecting its business worldwide."
He said he expected the process to be ongoing but could not confirm how many personnel would be involved.
The company's fourth-quarter results, released earlier this month, were well below expectations.
The plant in Clonshaughlin employs a total of 1600 people.
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