Minister for Justice Michael McDowell and the Garda Representative Association (GRA) have failed to find common ground on the proposed establishment of a part-time Garda reserve.
The two sides met for talks on the matter yesterday, but speaking afterwards the GRA said it was still vehemently opposed to the move.
Mr McDowell, meanwhile, threatened to impose contingency measures if gardaí refused to co-operate with volunteer reservists.
The minister offered during yesterday's talks to increase the retirement age for gardaí if the reserve force was accepted, but the GRA said this was a red herring that was promised years ago and never implemented.
The GRA and the Association of Garda Sergeants and Inspectors (AGSI) are both insisting that they will not work alongside the planned reserve, which they believe is a substitute for proper policing.
The AGSI is due to meet the minister today to discuss the plans and a similar lack of progress is expected to at those talks.