The company which operates the Luas says it is unrealistic of drivers to expect a pay increase of 50%, as a threatened strike looms later this month.
The Minister for Transport Paschal Donohoe has appealed for talks to resume to try and avert potential action next week and on February 18 and 19.
Gerry Madden, the head of Transdev, says that since 2008, its employees have received a number of increases.
He says this pay claim is excessive.
Mr Madden said: "A driver who is currently on just over €42,000 at the max of the scale as it is now, in this pay deal, if we were to sign up to it, they would actually be on just under €64,000 in 2017. That's not five years.
"And I don't think when you use industry comparators, or you go out there and you speak to the general public about whether they think that is reasonalbe, I think most people seem to be on the side that that is probably excessive."