Talks between the Irish Nurses and Midwives Organisation (INMO) and the HSE ended last night without an agreement being reached.
They met to discuss the new nursing contract which was proposed by the Labour Court last month.
The INMO says the new contract aimed at avoiding further strike action would not be acceptable to their members.
They say "a very large gap" exists between what nurses and midwives want and what the HSE is prepared to offer.
In a statement, the organisation said they believe the contract put forward does not fulfil the requirements of the Labour Court recommendation.
Nurses believe the proposals would actually worsen the recruitment and retention problems which led them to strike in the first instance.
INMO representatives will meet again today to discuss further steps.
