The mulled wine will hardly have left the system before shoppers can start picking up computers, TVs and dishwashers at cutthroat prices in both PC World and Dixons nationwide.

Next will once again be opening its doors at 5am on 27 December. Baffling as it may be, there are always queues for this middle-of-the-night shopping spree. From then on, cities will come alive again. Clery's will be offering free breakfast to the first 100 shoppers and Christmas spirit will be well and truly forgotten amidst the scuffle for bargains.

This year, shoppers surpassed all expectations by notching up an estimated Euro1.5bn in spending over the Christmas period. "It has been an extremely strong retail period in Ireland this year, " said Se�?n Murphy of the Chambers of Commerce of Ireland. "We are estimating that spending is up 6-8% on last year, and that's being conservative."

Dublin city centre has never been busier, with daily footfall count estimates of 120,000 and higher. "A good trading day gives a footfall count of about 80,000, " said Tom Coffey of the Dublin City Business Association.

"This last month has been unbelievably busy. There are an awful lot of people out on the high streets."

With the sales coming, this trend is only going to continue. Shopping, anyone?

DEPARTMENT STORES Arnotts: Sale kicks off on Wednesday 27 December at 10am with 30% off labels such as Miss Sixty, Seven, French Connection and Ted Baker. The lingerie department is bracing itself for riots as the highly popular Elle McPherson range will be reduced by 30% while hosiery is going for half price. There will be 30% off men's suits, while all Barkers shoes are reduced to Euro100. Snuggledown duvets will be reduced by 50% in the homewares department. Cosy.

Brown Thomas: Sale starts at 9am on 27 December in Dublin, Cork, Limerick, Galway and BT2 stores nationwide.

Reductions of 20-50% will be made throughout the stores.

Clery's: Sale starts 9am on 27 December, with the first 100 customers receiving a free full Irish breakfast. Don't allow yourself to be distracted from the task in hand however: one Smeg fridge will be reduced from Euro1,595 to Euro100, ten Silentnight Classic orthopaedic beds are now Euro350 (previously Euro1,099), while two Tricity Bendix Dryers will be going for half price at Euro100. That's on top of the 1050% reductions throughout the store - bargain heaven.

Debenhams, Jervis Centre and Henry Street:

Debenham's Biggest Ever Half Price Sale starts on 27 December with 70% off limited clearance stock. First there will be first served, so don't miss knockdown John Rocha, Yves Saint Laurent, Jeff Banks and John Richmond clothes, lingerie and accessories.

Dunnes: Doors open at 11am on 27 December in stores nationwide.

Reductions of 30% to 50% are expected.

Habitat: Fabulous discounts promised in all stores from 27 December, with 20% off all kitchen units, boxed glassware and pendant lighting, 20% off selected dining tables and 30% off selected China.

Harvey Nichols: The store's second new year sale in Ireland starts at 10am and continues until 9pm on Wednesday 27 December. Key mark downs include 40% off a Donna Karan coat, 50% off a John Galliano dress (now Euro1,251, eek) and big reductions on other designer brands.

House of Fraser: The store is currently offering up to 50% off on selected stock, but the official sale starts on 27 December when new lines will be added.

Marks and Spencer: Marks and Spencer did not want to reveal when its sale will be starting or what will be on offer.

Mysterious.

Penneys: A spokeswoman for Penneys confirmed that it doesn't have sales as its prices are so low all year round. "Every day is a sale in here, " she said.

HIGH STREET A|wear: Sale starts 27 December at 9am in all 28 stores nationwide. Shoppers can expect discounts of up to 50% on all coats, knitwear dresses and accessories.

Benetton: The United Colours of Benetton sale starts at 10am, 27 December in stores in St Stephen's Green, Arnotts, Bloomfield Shopping Centre, Dun Laoghaire and the Pavilions Shopping Centre in Swords.

Boots: Sale begins on 27 December in all stores with Christmas gifts going for half price. From 28 December, there will be savings of up to 50% on selected digital cameras, printers, media cards, toys and games.

Clarks: Sale started on 4 December in all flagship stores, but if you hadn't noticed, it's not too late. Selected stock is reduced by 50% until the last week in January.

Dorothy Perkins: Selected stock has already been reduced by 50%.

Evans: Reductions of 50% on selected stock.

H&M: Sale started last Wednesday, with 30-50% off everything on the floor.

Next: Doors open at the ungodly hour of 5am, 27 December in Next's 10 outlets in Dublin, Waterford, Galway, Limerick and Cork. Everything will be half price.

Miss Selfridge: A spokeswoman said the store will not be releasing details of its sale in advance.

Topshop: Sale was launched in stages and started with maternity wear. By today, there will be 30% off selected items.

Wallis: Sale starts 27 December.

Warehouse: Sale starts today, with discounts of between Euro10 and Euro40 on all items in-store. More lines will be added post-Christmas.

BOUTIQUES / TAILORS Airwave, Stillorgan and Dun Laoghaire, Dublin: Sale starts 27 December at 12pm with selected items going for half price.

Colette Latchford, Galway: Colette started her sale on 15 December with up to 50% off party dresses. "It was the best first day ever, " she said. Sale will continue until the second week in January.

Chica, Westbury Mall, Dublin: Customers are advised that the Chica sale will start on 28 December at 12.30pm. There will be 30-50% reductions on evening-wear and accessories.

Hugo Boss, Dundrum Shopping Centre: 2050% off selected stock from 27 December.

Louis Copeland, Dublin: Sale begins at 9am, 27 December with 20-50% off selected suits, overcoats and casual wear. One design of suit will be going for Euro339.

Available in navy, black and charcoal grey.

Les Jumelles, Galway: 30% off all stock instore from 27 December.

Samui, Cork: Sale starts at 9.30am on 27 December.

TM Lewin, Dublin: Annual sale starts on St Stephen's Day. Offers include men's shirts from Euro37.50 and womens' shirts from Euro29 (both normally from Euro95).

ELECTRICAL Currys: Sale commences in all stores in Dublin, Galway, Cork, Galway, Navan, Limerick and Sligo at 9am on St Stephen's Day. Considerable savings are expected on flat-screen TVs, washing machines and fridge freezers.

Dixons: Doors open in all stores at 9am on 27 December, except in Drogheda and Swords, when sale starts at 9.30am. Big discounts will be offered on digital cameras, MP3 players, LCD TVs, DVD recorders and more.

PC World: Sale starts at 12pm on 26 December in all 12 stores around the country.

Peats Electronics: Sale starts 27 December.