According to the INMO there are 28 patients either on trolleys or in wards awaiting a bed.
Those waiting for a bed at Letterkenny General Hospital have been accessed by medical staff and were deemed ill enough to be admitted to the hospital.
The figure of 28 is just three short of the high of 31 witnessed at the hospital earlier this month.
Last night management released a statement reminding members of the public to keep the Emergency Department for emergencies and to contact their GP or GP Out of Hours services in the first instance.
Patients with minor ailments or who are not emergencies are being told to expect to experience long delays as priority will need to be given to other patients who need emergency care.
Sligo Regional Hospital, which serves much of the south of the county reports 2 people without a bed.