Sinn Féin's objective for the next General Election is to form a government without the support of Fianna Fáil or Fine Gael, the party's finance spokesman Pearse Doherty said tonight.
Many political observers have speculated based on opinion polls that Sinn Féin may need the backing of Fianna Fáil if it wishes to form coalition.
Fine Gael has completely ruled out joining a Sinn Féin administration.
Mr Doherty told his party's Ard Fheis: "Our focus has to be on electing enough Sinn Féin TDs to form a government without Fine Gael and Fianna Fáil after the next general election so that we can deliver real change."
He was speaking to party members in Athlone where they are gathered to debate motions tonight and tomorrow.
Mr Doherty added that Sinn Féin was now in the "countdown to the General Election" and the party was "setting out the type of change that a Sinn Féin government will deliver if the people give us that opportunity".
However, in his speech Mr Doherty did not rule out coalition with the Green Party, which is currently in government with Fine Gael and Fianna Fáil.
His address was critical of the two major Government parties over their track record on housing.
"The longer Fianna Fáil and Fine Gael remain in government the worse the housing crisis gets – we have record homelessness, record high rents and unaffordable house prices.
"And all those metrics are going in the wrong direction," he said.
The party's deputy leader Michelle O'Neill specifically referenced the prospect of "Mary Lou McDonald as the first woman Taoiseach leading government in Dublin" in her speech to applause from delegates.

She also looked ahead to potentially leading Stormont in the event that the Democratic Unionist Party re-joins the executive.
She said: "As a First Minister for all I will never treat others the way our communities were treated in the past.
"I am determined to continue to demonstrate my commitment to representing and showing respect to every section of our society."
She added: "The old Orange State with its entrenched unionist majority is now long gone.
"It is crucial to reaffirm our commitment to power-sharing based on equality, democracy, ensuring inclusive governance for everyone, regardless of their background."
One of motions this evening would have seen the party introduce a ban on fox hunting if in Government.
The motion said fox hunting is a "barbaric remnant of an alien aristocracy and calls upon Sinn Féin to support a ban on live fox hunting with horses and hounds".
The motion said it inflicted "indefensible cruelties inflicted on the native Irish fox".
However, the party voted in favour of a different motion acknowledging the existence of rural occupations such as hunting.
It called for a commission of experts to recommend appropriate regulation of hunting.
The motion said banning hunting would drive the practice underground.