A total of 160 new jobs are being created in Galway.
The US online homeware retailer Wayfair is opening a new 30,000 square foot facility on the Tuam Road, to replace its previous base in Mervue Business Park.
The IDA-backed roles will include e-commerce and customer service positions and posts that require European language skills.
Wayfair was founded in Boston in 2002 and employs about 4,000 people worldwide.
Wayfair already employs 200 people in Galway and has other European operations in London and Berlin.