The latest figures showed 252 fewer children and 111 fewer families living in B&B's, hubs and hotels.
Despite the decline, Sinn Féin's housing spokesperson Eoin Ó Broin TD has issued a warning calling for caution on the figures.
Deputy Ó Broin said: "I welcome any reduction in the number of adults and children in emergency accommodation.
"However what we are seeing in the December figures is the usual annual seasonal drop in the number of families with children that occurs every Christmas.
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"An almost identical drop occurred last December."
He continued: "As with previous months the number of families in so called 'own-door' emergency accommodation continue to be excluded from the figures despite these being seen as homeless by their Local Authorities.
"What today's figures tell us is that the Government still has not got a grip on the homeless crisis.
"They are failing to stem the flow of families into emergency accommodation and are not getting homeless families into permanent tenancies fast enough.
"Minister Murphy can spin all he likes about planning applications and overpriced private sector commencements and completions.
"But as long as his government continues to under invest in public housing this crisis will continue," Deputy Ó Broin concluded.
(CM/MH)
