EARNINGS POLL-Gazprom 2007 profit seen flat at $25 bln

* Gazprom 2007 IFRS results

* Expected on or after Friday, June 27

* Net profit seen at 635.6 billion roubles ($24.88 billion

as calculated by last year's rate)

MOSCOW, June 25 (Reuters) - Russian gas export monopoly Gazprom (GAZP.MM) is expected to report near-flat profit and a 10 percent rise in revenue in 2007 later this week or next week, a Reuters poll of ten analysts showed on Wednesday.

Net profit at the world's largest gas firm, which supplies Europe with a quarter of its gas needs, is seen at 635.6 billion roubles, a notch up from 2006, which stood at 634 billion.

"Costs... are difficult to forecast as Gazprom makes customary year-end adjustments which can be in either direction," Troika Dialog said in a research note, adding that external transit costs shot up in the fourth quarter.

Sales, however, are expected to rise 9.9 percent to 2.4 trillion roubles ($101.6 billion) on the back of increased deliveries to Europe.