The coastguard was alerted at 8.30pm on Wednesday night to a boat on the rocks in Donegal Bay.
It was believed that there was a person missing from the vessel.
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An operation was undertaken by Arranmore and Bundoran RNLI, as well as members of the Coast Guard in Killybegs and Sligo.
A body was discovered at 11.15pm on Wednesday night and brought ashore.
The Gardaí and HSE will now try to identify the body.
In Kerry, a search is resuming for a fisherman missing since around 8.30pm last night.
Two people are believed to have entered the water at Kerry Head, while one was able to raise the alarm.
Two units of the coast guard helicopter, as well as Glenderry and Ballybunion Coast Guard are resuming the search this morning.