The first cases for damages against tobacco companies in the Republic are believed to be in preparation by individuals with smoking-related illnesses.
The anti-smoking group, ASH Ireland, has confirmed that it has been approached by a number of people "indicating their intention to sue the Irish tobacco industry".
ASH Ireland (Action on Smoking and Health) has an extensive information bank on the tobacco industry and smoking-related issues which is available to the public. It is understood the approaches were to avail of this resource in bringing an action.
Meanwhile, the Department of Health confirmed yesterday it was reviewing its options following successful actions brought by US states against the US tobacco industry.
"We have noted the outcome of US litigation. This is under review within the Department at present," a spokesman said.
If a "class action" type case is to be brought in Ireland, similar to the US, to recover the costs of treating people with smoking-related illness, the Department is considered most likely to pursue it, according to some health boards.
ASH Ireland said: "A small number of people have recently contacted us, indicating their intention to sue the Irish tobacco industry. This, of course, is a matter for the individuals concerned and ASH Ireland has no specific role."
An ASH spokeswoman added that while it would not comment on individual cases, it was its understanding that up to four cases were being prepared. In most instances, people terminally ill due to a smoking-related condition were involved.
Earlier this week, the state of Florida settled its action with US tobacco companies for $11.3 billion. This is separate to a $368 billion settlement in a case brought by 40 other states.
Mr Geoffrey Bible, chief executive of Philip Morris Inc, one of the US's largest tobacco companies, admitted in a deposition in the Florida case that 100,000 people a year may have died in the US from cigarette smoking.
Representatives of the three cigarette-manufacturing companies in Ireland, Gallaher Ltd, John Players and Sons and PJ Carroll and Co, were not available for comment yesterday. However, the spokesman for the Irish tobacco industry's representative body said he was not aware of any case having been initiated against the companies.
Asked if they were anticipating actions, the Irish Tobacco Manufacturers' Association spokesman said: "That is a matter for individual companies."
Meanwhile, a Northern Ireland-based solicitor confirmed to The Irish Times that he has initiated an action on behalf of the estate of a deceased person believed to have died from a smoking-related disease.
Mr John Duffy, of McCanny & Keohane, Strabane, Co Tyrone, said writs had been issued against PJ Carroll and Gallaher Ltd. "We are at an early stage," Mr Duffy said, "but writs have been issued."
In October 1996, a case brought by a 41-year-old Co Down man against Gallaher Ltd collapsed. He claimed he had contracted a rare blood condition, Buerger's disease, as a consequence of smoking its cigarettes from the age of 12.
In the US, many cases collapsed until it was established that the tobacco industry was aware that nicotine was addictive and it emerged it targeted young people in marketing its products.
Mr Duffy said his case was brought on behalf of a person who died from Buerger's disease - it causes potentially fatal blockages of blood vessels, mainly affects young men and can result from smoking.
In Britain, 11 health authorities confirmed in June they were planning a joint legal action against British tobacco companies.
In July, anti-tobacco campaigners in Britain predicted the way was cleared for a multi-billion pound compensation battle against British tobacco companies when 47 lung cancer victims were given leave to bring a case against Gallahers and Imperial for "their alleged failure to limit health risks to smokers".