The man died after the car he was driving collided with another vehicle on the R523 at Athea, Co. Limerick around 7am this morning.
He was pronounced dead at scene and his body was taken to University Hospital Limerick.
The driver of the second vehicle, a 33-year-old man, was also taken to the same hospital; his injuries are not thought to be serious.
The road is closed for a forensic examination and diversions are in place.
Gardaí are appealing for witnesses to the accident to contact Newcastle West Garda Station on 069-20650 or the Garda Confidential Line 1800-666-111.