The victim was fishing with a friend from rocks at Bundoran when he fell in and was swept away.
His friend raised the alarm and the Bundoran RNLI lifeboat was launched during a major operation.
He was rescued by lifeboat crew and he was rushed to Sligo General Hospital, where he was later pronounced dead
The man, who is believed to be aged in his late 40s and Polish, was living in the Enniskillen area of Co Fermanagh and had come to Donegal to go fishing.
Conditions in the area at the time were poor with heavy seas and driving rain.Tags: