Saehan Media, which is the world's largest manufacturer of videotape, has announced 75 redundancies at its Sligo factory.
The company says the job losses consist of 50 temporary employees and 25 permanent staff.
Saehan says the redundancies are part of a rationalisation programme being undertaken following changes in the market.
They include the advent of the DVD, the declining VHS market and the collapse of the US market.
200 jobs at risk in North
Elsewhere, more than 200 retail jobs are at risk in the North with the closure of a chain of electrical goods stores.
Shop Electric and Electric World shops have been closed for three days after the chain went into liquidation.
The receivers say they will try to sell the company as a going concern.
The group is owned by Northern Electric Retail, based in Newcastle, England.
