Gardai are investigating the theft of a fire engine from Stranorlar Fire Station.
Thieves broke into the station overnight and made off with the Scania fire truck which is estimated to be worth more than €400,000.
The truck, which only came into service last year, was later found close to the border.
It has since been returned to the station for examination.
A full investigation has been launched into the theft of the vehicle from the station.
No arrests have yet been made.