BREAKING NEWS: A man has died following an incident off the coast of Ardara just before lunchtime.
Maghera Beach in Ardara where the man drowned
The man, who is understood to be 24, was found on Maghera Beach.
The Killybegs Coast Guard were tasked to the scene just before 1pm and found the man in distress on the beach.
It is believed he may have got into difficulty in the water.
The Rescue 118 helicopter was alerted from Sligo and rushed to the scene.
The helicopter flew the man to Letterkenny General Hospital where attempts were made to save his life.
However the man was pronounced dead a short time later.
The man was believed to have been swimming but got into difficulty while out with his girlfriend.
His girlfriend was not hurt but she is understood to be in deep shock.
It is understood the man is form the Donegal Town area.
His family have been alerted are understood to be traveling to Letetrkenny General Hospital.