The names of 27 Irish citizens and their dependents are on Friday's list of those allowed to leave Gaza.
The list includes the children of Khalid el Estal - Sara and Ali - whose mother Ashwak was killed by an Israeli strike in the bombarded enclave.
As the Irish Examiner reports, the list says that the children will be accompanied by a non-Irish Palestinian guardian as they travel.
The move comes just a few days after Irish citizens began to leave Gaza via the Rafah Crossing into Egypt.
A statement issued by the Department of Foreign Affairs said: "Twenty-six Irish citizens and dependants were able to cross from Gaza into Egypt on Wednesday and Thursday and are receiving support from the Irish Embassy in Cairo.
"Embassy staff are at the border today again. A number of Irish citizens and their families are in the process of crossing. We hope to be able to confirm more details later in the day."
Several people including Ibrahim Alagha and his family were brought by bus to Cairo and many are due to return to Ireland in the coming days.
Tánaiste Micheál Martin on Thursday met with members of the Israeli government and told them that their bombardment of Gaza would only serve to recruit more members for groups like Hamas.
The Tánaiste also paid a visit to the Palestinian Territories in the West Bank.
By Kenneth Fox
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