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