The incident occurred yesterday at around 2pm on the N15 in Birchill, in a two vehicle collision.
Both men, who were in their 20s and 30s, were travelling in the same vehicle. They were pronounced dead at the scene. Their bodies have been taken to Letterkenny University Hospital where a postmortem will take place.
Both the passengers of the same vehicle, and the other car have also been taken to Letterkenny University Hospital, where they are receiving treatment for noon-life-threatening injuries.
A technical examination of the road is taking place, and local diversions have been set up.
Gardaí are asking that anyone who has camera footage of the road between 1:30 and 2:30 please come forward. Contact Donegal Town Garda Station at 074 974 0190 or any Garda station.
