The company yesterday refused to delay implementation of a plan to redeploy workers that's at the center of the dispute, and the Rail, Maritime and Transport union passed up a negotiating session today with the company and a mediator.

"London Underground's point-blank refusal to accept our compromise offer means that strike action remains on for 24 hours over New Year's Eve and over Jan. 8-9,'' general secretary Bob Crow said on the RMT's Web site, referring to the union's rejected offer to suspend the strike if the company delayed the personnel changes.

A strike will affect the travel plans for New Year's Eve revelers and people planning to attend a Jan. 1 parade.

London Underground wanted to continue talks today with the union and the Advisory, Conciliation and Arbitration Service, an independent body that mediates industrial disputes, said company spokesman Allan Ramsay.

The union refused to attend the session after the company wouldn't back off the February implementation of the job changes, said Derek Kotz, an RMT union spokesman.

London Mayor Ken Livingstone planned to operate the rail system free of charge between 11:45 p.m. New Year's Eve and 4:30 a.m. New Year's Day to encourage visitors to go to central London.

Livingstone

"A strike will do nothing other than spoil a great night out for hundreds of thousands of Londoners,'' said Livingstone in a statement e-mailed from his office today. ``I very much regret the refusal of the RMT to take part in talks today to avert a strike on New Year's Eve.''

About 4,000 workers voted to hold the walkouts to protest the proposed transfer of 500 employees to different jobs on the underground network, also known as the Tube.

The union says the reassignment of workers would reduce safety at stations and that the changes are being imposed without its approval.

The company says the moves will improve security by putting more workers on platforms rather than in ticket offices and are part of a contract union workers approved more than a year ago.

The union canceled a planned strike last New Year's Eve after it reached an agreement with the company on different issues. A 24-hour RMT strike in June 2004 shut down the train network, forcing the 3 million daily riders to walk, drive, cycle or ride buses.