They are being held in Ballymun and Finglas Garda stations.
Two men have been arrested as part of the investigation into the torture and abduction of Kevin Lunney.
Kevin Lunney was found on the side of the road in Cavan after being abducted outside his home in Fermanagh on the 17th of September.
The Quinn Industrial Holdings Director suffered life changing injuries after he was tortured by his attackers.
The men, both aged 38, are the fifth people to be arrested in relation to the abduction and torture were arrested in Dublin.
They are being held in Ballymun and Finglas Garda stations.
Last week a woman and two men were arrested as part of the investigation.
They were released without charge and a file was sent to the DPP.
