Microsoft is seeking to cut 60 jobs in its Irish business, but it has also decided to create 40 new jobs here.
The company said it hoped that 'as many as possible' of the lay-offs would be voluntary.
Microsoft announced plans in January to reduce costs and increase efficiencies, and today it said it was eliminating jobs across several areas.
'A 30-day consultation process will commence in the coming days with a view to securing a total reduction of 60 roles,' it said.
However, the company also said a decision had been made to locate 40 new 'high value' roles in at Microsoft's European operations centre in Sandyford in Dublin.
It says the new investment underlines its 'continued commitment to Ireland'.