The trio -- all aged in their 30s -- were detained for 12 hours and questioned about the claims made by a woman aged 51.
Sources confirmed gardai plan to press rape charges against at least one of them, though there are allegations that they took turns raping her.
Sources revealed that the incident unfolded in the early hours of last Sunday morning when the drunken woman spoke to a man outside a pub after she was involved in an argument with a homeless man.
The woman, who is originally Irish, but now lives in the UK had become separated from her partner, who was asleep in a city centre hotel when the alleged attack happened.
Gardai believe that she was brought to a downstairs area of the pub.
The woman was highly intoxicated and the pub workers allegedly took turns having sex with her.
Officers believe the trio were making secret signals to each other before they had sex with the woman.
CCTV evidence -- taken from the pub -- is playing a major role in the investigation.
"She was so drunk -- she had taken a combination of pain killers and alcohol. They were all completely sober," explained a source.
Afterwards, the woman left the pub and made a complaint to a passing garda.
She was then transferred to a hospital for a medical examination and gave detectives a detailed statement.
The suspects were arrested and all denied that they were involved in a rape. They claimed that the sexual encounter was consensual, something which the alleged victim denies.
A file on the case is now being prepared for the DPP.
Last Sunday's incident is one of a number of unrelated high profile incidents in Temple Bar -- Dublin's busiest tourist spot.
A French doctor sustained serious head injuries in an attack in the area on August 14 last.
Dr Guillaume Osterstock was treated at Dublin's Beaumont Hospital, where he had worked as a locum doctor, after the attack.
It is understood his condition has improved considerably in recent weeks and he is responding well to treatment at Beaumont Hospital.
A Canadian student has been charged over the incident.
In June a journalist was attacked by two men in a so-called 'gay-bashing' attack. The victim was assaulted and had his iPhone stolen. Gardai arrested two men in July after releasing CCTV in an appeal.
One of the most shocking incidents occurred in the area in October 2010, when a mob went on a wave of violence on a single night which left five Dubliners with horrific injuries.
One man -- a Dublin DJ -- suffered serious head injuries when he was set upon by the group as he stood on the street.
Gardai have made arrests in the incident and criminal charges are pending.