The HSE/Department of Health TrolleyGar figures put the number of patients on trolleys at 457 at 8am.
The hospitals worst affected are University Hospital Limerick with 52 patients waiting, St Luke's in Kilkenny with 46 and Midland Regional Hospital, Tullamore with 37.
He said: "There are very few people in the ED's (Emergency Departents) who don't need to be there and there isn't anyone lying in a trolley who doesn't need to be there".
"Immediate and dramatic action is now required if further misery and yet again, record-breaking overcrowding levels, are to be avoided as the New Year dawns", said the INMO General Secretary.
Its trolley watch data shows there were 98,981 patients waiting last year, which is a 6% rise on the previous year.More news: LSU RB Derrius Guice announces he's leaving early, declares for NFL Draft
Figures on trolleys fell from a high of 677 on Wednesday, to 483 this morning, but according to HSE figures which do not include patients on wards, the numbers are still 14% higher than the same day past year.
CLAIMS that patients are being denied surgery at University Hospital Limerick because of a shortage of nursing support staff have been denied by hospital management..
The Mater University Hospital in Dublin was the capital's most overcrowded hospital with 5,238 patients on trolleys during 2017.
"This is the third year in a row where we have had more resources and a bigger budget and despite all of that we haven't seen an improvement and that is very frustrating".
He said that he will be updated by each hospital group CEO on the situation tomorrow.More news: Messi, Suarez score as Barcelona thrash Levante
The public is being advised to attend the emergency department only in the case of real emergencies.
Its CEO, Sean Moynihan, said: "With 20,000 people turning 65 years of age each year, our current health system is not equipped to deal with this".
Generally, the flu season starts in January.
"An increase in a nurse's workload, by one patient, increases the likelihood of an inpatient dying within 30 days of admission by seven per cent".
He said the crisis is due to the fact that acute hospital in-patient bed numbers were cut by 1,400 in the past decade when they should, at a minimum, have been increased in tandem with the country's growing and ageing population trends.More news: Radon can pose serious health risks, test your home now
Harris said: "While recognising that there is no one-size-fits-all solution, we must continue to ensure the lessons that can be learned from those hospitals performing better are applied across the system". In Dr Susan O'Reilly's plan, these two hospitals are supposed to take patients from Portlaoise if it is downgraded.
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