Gardaí in Donegal are investigating the circumstances surrounding the discovery of a body in Bundoran.
The man's body was found washed up near the shore at the Crest of the Wave estate in the town this morning.
The remains, which are believed to have been in the water for some time, have been taken to Sligo Regional Hosptial where a post mortem will be carried out.
Gardaí have sealed off the area of the beach in Bundoran and investigations are continuing.