The body of a man in his 30s has been removed from the shoreline close to the Cork to Midleton rail line, near Glounthaune in east Cork.
It is thought the man's body was washed ashore by tidal waters.
The body has been taken to the morgue at Cork University Hospital, where a post-mortem examination will take place later.
At this stage, gardaí are not treating the man's death as suspicious.
His identity has not yet been established.