The man, believed to be Ukrainian, was discovered unresponsive in a premises on the Kinsale Road in County Cork.
He was taken to Cork University Hospital by Ambulance Services where he was later pronounced deceased.
A post-mortem is expected to take place on the body of the man today, the results of which will determine the course of the investigation.
A woman (aged in her 40s) was arrested this morning, Monday 9th October 2023, in relation to this investigation.
She is currently detained under Section 4 of the Criminal Justice Act, 1984, at a Garda station in County Cork.
Gardaí in Togher are said to be investigating all the circumstances surrounding the death.
