The Health and Safety Authority has started an investigation into the deaths of two in a farm incident in Co Donegal last night.
The bodies have been taken to Letterkenny General Hospital for a postmortem.
The men, both believed to be in their 50s, were working to change a tyre on a tractor at a farm at Monellan, Crossroads, Killygordon when the tyre exploded.
The explosion killed both men instantly. The men have been named as Kevin Wood and Seamus Hegarty who are both from the Raphoe area.
The area remains cordoned off by gardaí.
The deaths have caused widespread anguish amongst the close-knit community and the dead men were popular locally.
Local county councillor Frank McBrearty Jnr said the area was still coming to terms with the devastating double loss.
“Everyone is completely numb with shock with such a tragic double loss of life. I knew both men and they were hard-working and honest men.
“They both come from very well-known and respected families and out thoughts and prayers are with them at this tragic and sad time.
“Donegal has had more than its fair share of tragedy this year and coming so close to Christmas this is even more heartbreaking.
“Our thoughts and prayers are with the men’s families at this time,” he said.
One of the dead men, Mr Hegarty, is a brother of soccer star and former Finn Harps manager and Derry City assistant manager Paul Hegarty.
He was married with four children aged 18, 12, 11 and 7. Mr Wood was not married.
The men were life-long friends.
“Seamus often helped out Kevin with the spuds. This is just devastating. They were honest, hard-working men and for them to die like this is just horrific. It’s just so unfair,” said one man at the scene last night.