A consultant at the Mater Hospital in Dublin is warning that any future HSE budget cuts will result in cuts to services.
Earlier this month, the HSE projected a budget deficit of €104m for the year.
It is also reported that the Chief Financial Officer of the HSE, Tom Byrne, has warned that the full savings from the Haddington Road Agreement will be time delayed.
Consultant Opthamologist at the Mater, David Keegan, said service cuts are inevitable.
Dr Keegan said: "I think having cut away a lot of the fat out of the system and delivering a lot of the low hanging fruit initiatives, I think we are really looking at paring back services.
"I think there has to be a degree of honesty, and realisation and realism that services will be cut in this latest tranche.
"It is how you deliver those cuts, they have to be fair."