Sixty five jobs are to go at the Dawn Meats plant in Midleton, Co Cork, with an additional 70 agency jobs under threat.
The company currently employs over 220 people at its boning and slaughtering operation in Midleton.
Talks today at the Labour Relations Commission in Dublin broke down as union officials tried unsuccessfully to negotiate an improved redundancy package.
The company announced in March its intention to close its boning operation and transfer it to Charleville in north Cork.
