The body of a man has been discovered at Bower Beach in Balbriggan, Co Dublin.
His remains were found on Thursday, and gardaí are following a number of definite lines of enquiry.
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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.
In addition to being disrespectful to the deceased and his family, gardaí said it is also unhelpful to their investigation of the matter.