The UN Secretary General, Kofi Annan, has told an international conference in Madrid that Iraq needs aid to start flowing now, even though it is occupied by US-led forces.
His appeal follows comments from the French foreign minister that the restoration of Iraqi sovereignty is central to the rebuilding of the country.
The two-day event is being attended by representatives from around 60 countries who are being asked to contribute a total of $36 billion.
Ireland is to pledge €3m, in addition to €5m already provided.
However, many other states attending the donor conference remain unconvinced as to whether or how much they should contribute.
Some countries, such as France and Germany, opposed the war in Iraq.
Others are concerned with the ongoing unrest in Iraq, with many saying they are against America's leading role in the post-war occupation.
However, it is reported that the US has agreed that the reconstruction fund will be operated by the United Nations, the World Bank, and a committee of Iraqi leaders.
At the moment only $2 billion to $3 billion has been pledged in addition to the $20 billion the United States plans to contribute.
However, it is expected that the World Bank will officially reveal details of its plan to donate between $3 billion and $5 billion over the course of the next five years.
