The discovery was made by a member of the public in Portling, near Dalbeattie in Dumfries and Galloway.
The death is being treated as unexplained at this stage, police confirmed.
The area was cordoned off while scenes of crime officers carried out investigations at the scene.
Police Scotland said the discovery, on the Solway Firth shoreline, was made shortly before 8am yesterday.
An investigation into the circumstances is being carried out and a post-mortem examination is expected to take place.
The procurator fiscal has also been informed.
Police have yet to say if it is a man or woman.