The two men are believed to be Lithuanian, and were fishing off the coast of Donegal on Sunday.
One of the men’s bodies washed up on a beach, Mallon Beag, and was stumbled upon by a local.
The two men were friends, and it is yet unknown how they lost their lives, though it has been said one of them men was not wearing a life jacket.
The pair set off in a dingy and the water was said to have been rough at the time they were out.
After a search by the Irish coast guards the second body was recovered, post mortems were carried out yesterday.