The health and safety authority is investigating the death of a man in his early 70s at a farm in Feakle.
It is understood the man was found at a work yard on the farm by a relative in the early hours of this morning, Tuesday.
Gardaí scenes of crime attended the scene and currently the HSA is carrying out an investigation into the death.
A garda PSV inspector is due to carry out an inspection of a tractor which was at the scene.