RAMALLAH, West Bank, Jan 14 (Reuters) - Palestinian President Mahmoud Abbas on Sunday said fresh efforts were being made to form a unity government with the ruling Hamas Islamists but added that no concrete progress had been made so far. Abbas repeated his threat to hold fresh elections if a deal could not be reached with Hamas, saying any unity government had to meet conditions that would enable the lifting of Western sanctions on the Hamas administration. "I cannot say that we have reached (a deal) yet," Abbas said in a news conference with U.S. Secretary of State Condoleezza Rice after they held talks in the West Bank city of Ramallah.