The PSNI confirmed that a civilian car and a police car were involved in the collision and the matter has been referred to the Northern Ireland Police Ombudsman, as is standard procedure.
The accident happened on the Ballybogy Road near Coleraine in Co Derry.
A 29 year-old man who was in the Renault car along with the man who died has been taken to hospital with injuries that are not said to be life-threatening.
SDLP East Derry MLA John Dallat extended his sympathies to the man who died.
'All road deaths are tragic and regrettable but one in the run-up to Christmas is particularly heart-breaking,' he said.
Separately, a crash at the Dunkettle Roundabout in Cork has been cleared.
There was major traffic congestion earlier following a collision on the slip road on the main Midleton to Cork Road.
