Fine Gael have said they "will not be bound" by the Government's four-year plan for economic recovery.
Party leader Enda Kenny said elements of the plan would be "renegotiated if his party gets into Government".
But the Taoiseach Brian Cowen has warned that renegotiating the plan will "lead to further uncertainty".
Meanwhile, Fine Gael's Finance spokesman Michael Noonan has described the four-year plan as a "cut-and-paste document put together by a Cabinet full of dummies".