Sinn Fein leader Gerry Adams has not ruled out entering coalition with Fianna Fail.

The latest Irish Times/Ipsos MRBI poll has showed the party is on course to become the second largest in the Dail after the next election.

Speaking this morning, Mr Adams said the course forward could not be decided until after the votes are cast.

Asked about a future coalition with Fianna Fáil, Mr Adams said: "Our party Árd Fheis will decide on these issues if we get a mandate.

“And remember we do not have a mandate at this time and neither does anyone else. We have made it clear we are not going to do what Labour did and go in with these bigger conservative parties, if they are bigger conservative parties.

“The wonderful thing about the elections is that nobody really knows what is going to come out of it. So when we are clear what comes out of it, we will talk to whoever we think is appropriate to talk to.”

Mr Adams said the only decision Sinn Fein has made is that it will not follow the same path as the Labour party and enter coalition as a junior party.

The latest Irish Times/Ipsos MRBI poll shows Fine Gael is on course to be the biggest party in the Dail after the general election.

Its support now stands at 30 per cent. Sinn Féin is at 21 per cent in the polls, while Fianna Fáil is at 19 per cent.

A Sinn Féin source later said that coalition with Fianna Fáil was extremely unlikely.

“In order for the party to even contemplate coalition with Fianna Fáil it would have to be on the basis that Sinn Féin is the lead party.

“Fianna Fáil would have to sign up to the Right2Change principles and agree to abolish the property tax, water charges and Irish Water which is unlikely to happen.”

However Fianna Fáil TD Barry Cowen has firmly ruled out entering coalition with Sinn Fein after the general election.

The Offaly deputy was responding to comments from Sinn Féin leader Gerry Adams, who did not rule out the possibility of coalescing with Fianna Fáil.

“Gerry can do business with who he likes, but I personally won’t be doing any business with him,” Mr Cowen said.