The body of a man in his forties was recovered from the sea near the Royal Cork Yacht Club in Crosshaven in Co Cork.
The Irish Coastguard recovered the body early this morning after being alerted by a member of the public.
The man who is believed to be local has not yet been named. A post-mortem will take place later today.
In a separate incident two mountain climbers were rescued early this morning by the Kerry Mountain Rescue team. The pair were stranded on a cliff-face on Carrauntwohill mountain.
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The mountaineers escaped uninjured after calling for assistance using a mobile phone yesterday evening.