The man, who was in his 40s, fell off rocks near Howth, north Dublin, while fishing yesterday evening.
A Garda spokesman confirmed the Garda water unit recovered a body in the area close to where fishing gear was found on land.
The major search operation, from the East Pier to the nose of the Hill of Howth, had resumed at first light involving the coast guard helicopter, Howth coast guard, Howth RNLI and gardai.
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