The body of a man was recovered from the water off Muckross Head this morning.
A multi-agency operation was launched at around 11.30am.
The Rescue Coordination Centre at Malin Head was alerted to a person being in the water.
The Rescue 118 helicopter, the Killybegs Coastguard and the Bundoran RNLI were tasked to the scene.
The identity of the deceased man, believed to be a foreign national, has not yet been released.