This article from the Kerry Eye [dated August 1991] makes for some interesting reading.
Even before the tracks were removed on the North Kerry railway a report was commissioned into the feasibility of converting it into a route for cycling and walking [and horse drawn carriages ! ] , and here we are over 21 years later and the situation is pretty much the same today.
Although a short section of the lines in Tralee urban area has been recently completed, the rest of the railway lies idle, gathering rubbish and encouraging anti social behavior .
Currently the Dept. of transport, tourism and sport is asking local authorities to submit projects for it’s National Cycle Network Funding Scheme worth €6.5m will Kerry Co Co be submitting conversion of the North Kerry Railways ?
Here is a pdf of the article which might be beter for reading/printing.