Update 5.15pm: Two men who drowned on a weekend fishing trip have been named as friends originally from Lithuania.
Rimantas Barauskas, aged in his 50s, was found dead on the shore at Malinbeg, near Carrick, Co Donegal at around 10.30am on Sunday morning.
A local farmer had spotted his body on an inaccessible stretch of shoreline and called in the emergency services.
A short while later, Raimundas Jezdauskas, understood to be aged in his 30s, was found in the water by a Coast Guard crew searching the sea close to Malinbeg.
Mr Barauskas had been living in Oldcastle, Co Meath while Mr Jezdauskas had been living in Ballymahon, Co Longford and they are believed to have travelled to Donegal for a fishing trip.
Only one of the men was wearing a life jacket, Coast Guard chiefs have said.
Their deaths will be investigated by the Marine Casualty Investigations Board and a file is being prepared for the local coroner's office.
The men are understood to have left in a 5m rigid inflatable boat from Teelin pier after lunchtime on Saturday.
A car understood to have been used by the two men was still parked at the pier side later that night.
Update 2pm: Coastal communities in Donegal say they are shocked following the deaths of two fishermen.
The men - believed to be Lithuanian - were fishing off the north west coast when they tragically lost their lives.
One of the men was not wearing a life jacket and there was no emergency radio in their boat.
Local councillor Niamh Kennedy said it is hard for the community to deal with tragedies like this.
"It cuts everybody up, because it's so local to us all. Everybody has had a tragedy at sea within the family," she said.
"Local fishermen may not go to the area these visitors do - (the visitors) don't understand the dangers that are there."
Update 7.33am: It has emerged that one of men found dead off the Donegal coast yesterday was not wearing a life jacket at the time he was found.
It also emerged later that the boat they were on did not have a radio to contact emergency services.
Post mortems on two men - believed to be Lithuanian nationals - are due to be carried out today.
"There's quite a lot of cliff area in that region," said John Draper, divisional controller with the Irish Coast Guard.
"Conditions at the time when they went out fishing at 1pm - they weren't too bad, they were quite good, so we're not too sure what actually occurred in the meantime as to how they ended up in the water, obviously some sort of an incident occurred."
Post mortem examinations on the bodies of two men found off the Donegal coast are due to be to be carried out today.
They were reported missing after they went on a fishing trip off Teelin pier near Killibegs on Saturday night.
Their remains were located yesterday.
The body of one man, in his 50s, was found on the shore at Malinbeg, near Carrick, at around 10.30am on Sunday. He was discovered by a farmer whose land runs down to the coast.
Local gardai contacted the coastguard to help recover the body.
Around the same time a member of the public in Teelin reported that a car understood to belong to the two men was still parked at the pier side.
This prompted a search for the second man. It involved coastguard helicopter 118 from Sligo, Arranmore and Bundoran lifeboats and Killybegs and Bunbeg coastguard teams.
After a short search, the body of the second man, believed to have been in his 40s, was found in the water by coastguard officers close to Malinbeg.
The Irish Coast Guard says it did not receive any distress calls, but that divers in the area had reported difficult conditions.
A boat was recovered washed up on a rocky stretch of coastline.