More than a hundred jobs are in the pipeline in the software and microchip sectors in Cork and Dublin.

An investment of £1.6 million by Enterprise Ireland and the ACT Venture Capital in the Dublin-based company, Scientific Systems, is expected to create 34 new jobs.

And software development company, DeCare Delta Systems Ireland, is creating 70 jobs in Cork after its American parent, DeCare Dental Plan, formed a strategic alliance with the direct marketing group, Fingerhut.

Scientific systems, located in Kilbarrack, manufactures instruments used to control machines in microchip production plants.

The jobs will be created over the next three years as the company expands its supply to the semiconductor market.

Scientific Systems was set up as "campus company" at Dublin City University in 1995 by Dr Michael Hopkins and Mr Ciaran O'Morain.

Enterprise Ireland and ACT have invested £800,000 each, giving both a 25 per cent stake. Mr John Flynn, of ACT Venture Capital joins the board of the company.

The job announcement at DeCare comes three days after Apple Computers announced that it would be reducing its workforce in the city by 450.

The company already employs 30 people and the alliance is expected to generate further growth, according to general manager, Mr Dick DiFalco.

Mr DiFalco said the Irish company would produce $3 million (€2.65 million) of revenue by the end of the year. The Cork plant on the Curragheen Road, processes all the company's software requirements.