A man’s body was found at Bower Beach in Balbriggan, County Dublin.
Garda are investigating a number of specific leads after his body were discovered on Thursday.
Officers are also attempting to contact the family of the deceased.
A statement from gardaí added the force is aware of images of the deceased which are circulating on social media messaging apps, urging members of the public not to share these images.
The garda stated it is insulting to the dead and his family and affects their investigation into the case.