An Irish man in his 40s who lives in the UK and a man in his 60s, thought to be from Canada died in the swimming race in Youghal.
65 year old Ivan Chittenden from Toronto in Canada was holidaying in Ireland when he decided to take part in the event in Youghal.
Brendan Wall aged 44 was originally from Co. Meath but was living in Solihull in the UK.
Post mortem's will take place on the bodies of both men today.
Investigations are underway into their deaths, and Southern Correspondent with the Irish Independent Ralph Riegel says the PM results will be pivotal to that.
'I think the findings of those port mortem examinations are going to be critical. At this stage it is believed that personal medical emergencies were a key factor in both deaths. If that is the case it's obviously going to direct where the safety investigation goes.'
