Irish voters may back the EU`s stalled reform treaty if it was put to a second vote with a number of reassuring declarations attached, according to an opinion poll to be published on Monday.

The European Union was plunged into crisis in June when Ireland, the only state in the 27-nation bloc to have held a referendum on the treaty, rejected the document by 53.4 percent. The turnout was more than 53 percent.

The Irish Times said the outcome of a second referendum was still `in the balance`, adding: `Everything will depend on the quality of the campaigns waged by the Yes and No sides.`

When the `don`t knows` are excluded, the poll indicates 52.5 percent will vote `yes` and 47.5 percent will vote `no`. The margin of error is plus or minus three percent.

Respondents were asked how they would vote if Ireland was allowed to keep its EU commissioner and it was clarified that backing the treaty would not lead to the introduction of abortion, affect Ireland`s policy of military neutrality or the low corporation tax regime that attracts job-creating inward investment.

According to the Irish Times, none of the changes would require a renegotiation of the treaty or a second ratification by any countries that have already approved it by parliamentary vote.

The treaty, which was aimed at streamlining the EU`s workings to take into account its mainly eastwards expansion, requires the approval of all 27 EU member states.

It replaces the bloc`s doomed constitution rejected by French and Dutch voters in 2005.

Research for the government showed the main reason people voted `no` in the Irish referendum was because of what they saw as a lack of information about the treaty.

The research also cited concerns over neutrality, tax and abortion and Ireland`s retention of its commissioner in Brussels.

After Irish voters said `no` to the Nice Treaty in 2001, the result was overturned the following year in a second referendum when clarifying declarations were given by other member states.

Prime Minister Brian Cowen has promised to make proposals at a December EU summit -- shortly before France hands over the EU`s rotating presidency to the Czech Republic on January 1 -- about how to break the deadlock.

The poll was conducted last Monday and Tuesday among a representative sample of 1,000 voters in face-to-face interviews at 100 sampling points in all 43 constituencies.