The man arrested during the raid has been released and a file will be sent to the Director of Public Prosecutions.
Cannabis with a street value of up to €350,000 has been seized in Kerry.
The cannabis plants and dried cannabis were found when Gardaí from Listowel carried out a planned search of a house in Moyvane this afternoon.
Cannabis plants at various stages of maturity were discovered in what is being described as "a sophisticated grow house".
A man in his 60s was arrested at the scene and is being held under Section 4 of the Criminal Justice Act at Listowel Garda Station.
The scene has been preserved for technical examination.