The body of the man, believed to be in his 60s, was discovered outside a house in Falcarragh last night.
The body has been taken to Letterkenny General Hospital where a full post mortem examination will take place later this afternoon.
It is understood Gardai are treating the death as suspici the death is believed to be suspicious.
Donegal Daily understands that the body was not fully-clothed.
The state pathologist’s office was contacted and Dr Marie Cassidy is currently on her way to Co Donegal.
No further Garda comment is being made on the matter at present.
A full post mortem is expected to be carried out later this afternoon.