The Department of Housing has said that a man, whose body was found St Andrew's Street in Dublin 2 this morning, "appeared to be sleeping rough".
Gardaí in Pearse Street were alerted to the discovery of the man's body in the early hours of this morning.
In an updated statement published tonight, a spokesperson said that: "Gardaí are working to identify the person and there is no indication whether the deceased was a user of everyday emergency accommodation or otherwise as yet."
A Status Yellow Low Temperature warning had been issued for the entire country last night amid warnings that temperatures could drop as low as -5C.
"This is a tragedy and we extend our sympathies to the family and friends of the individual concerned" a department spokesperson earlier said.
"It is important to establish the circumstances involved, and that our response is based on the best knowledge and evidence available."
They said that it had also alerted local authorities this week to advise them of the weather warning issued by Met Éireann.
"The Dublin Region Homeless Executive's Cold Weather Strategy includes additional capacity of 330 permanent beds and 40 extreme weather beds, and the Executive has confirmed that its extreme weather emergency protocol has been in place this week," the spokesperson said.
A spokesperson for the Dublin Regional Homeless Executive said that there were "sufficient beds in the system" and encouraged anyone seeking accommodation to contact it's Central Placement Service and to download the Rough Sleeper Alert app "to assist teams in supporting people most at risk."