Up to 280 jobs are to be lost at a car manufacturing plant in Co Kildare between now and the end of 2007.
Magna Donnelly is to close its plant in Naas, which has been in the town since 1968, by the end of 2007.
In May 2005, it laid off over 200 workers in an effort to cut costs.
The company, which makes mirrors for the car industry, has blamed falling sales, fierce competition and high costs for its decision.
It said the facility was no longer viable and is now entering a 30-day consultation period with workers.
The jobs at Naas will be transferred to Europe and North America.