Two chief superintendents have decided to leave the force in the last week, bringing to eight the number of senior gardai resigning to go to the private sector in the last two years.
The departures have raised concerns among Garda management of a "brain-drain" from the force, with attractive salaries and working conditions offered by the private sector.
Chief Supt Joe Dowling from the community relations unit in Dublin and Chief Supt Liam Harris, who is based in Thurles, Co Tipperary, are believed to have informed the Garda Commissioner of their decisions last week.
Two other chief superintendents are believed to be considering leaving the force.
Chief Supt Harris is taking a job with the Irish Wheelchair Association. Chief Supt Dowling, confirming his decision last night, said he would be resigning in the next three months.
He had not decided on his future yet, he said. He is believed to have had an offer from the retail sector.
In the last six years 11 senior officers have left the force for jobs in the banking, retail and computer sectors. The most notable departure was that of the Assistant Commissioner for Dublin, Mr Tom King, who joined Dunnes Stores in 1997.
In the same period 42 senior officers, sergeants and rank-and-file gardai left the force before retirement, the majority to take up jobs elsewhere.
The departures also include those of Mr Tom O'Sullivan, former detective chief superintendent, and Mr Pat Fennessy, superintendent, who were recruited by the computer multinationals Intel and Gateway after large-scale thefts of computer part shipments.
A former superintendent, Mr Pat King, joined AIB, and former chief superintendent Mr John Courtney went to Ulster Bank. Mr Aidan Browne, former chief superintendent, is employed by the Central Bank, and another chief superintendent, Mr James Nolan, joined Aer Rianta. Supts Tom Cahill and Andy Fahy also left, respectively to practise law and to take a post as head of security at RTE.
While last year's "blue 'flu" protest resulted in a pay increase for rank-and-file gardai, sergeants and inspectors, the two higher ranks have yet to receive an increase. Superintendents are paid less than £30,000 on appointment, rising to almost £35,000. Chief superintendents are paid £32,936 on appointment and receive just over £40,000 after four years' service.
Chief Supt Tom Monaghan, chairman of the Association of Chief Superintendents, said it had sought a meeting with the Department of Justice pay negotiation team and was awaiting a response. The association has also applied to the conciliation and arbitration unit to discuss pay.
"The perception from the senior ranks is that the people - particularly the Garda Representative Association - who created the most industrial chaos are the earlier beneficiaries of that process," a senior Garda source said.
"There is huge frustration, and that is manifested by people leaving; those who are going would be considered career police officers who have made their way up the ranks." Four out of five sergeants and inspectors earn unsocial hours allowances and are entitled to overtime, which can add 25 per cent to the basic salary. Senior gardai have been given more responsibilities under new legislation in the wake of the Guerin murder and the Omagh bomb.