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 has been cordoned off while scenes of crime officers carry out investigations at the scene.
Police Scotland said the discovery on the Solway Firth shoreline was made shortly before 8am.
An investigation into the circumstances surrounding the find is being carried out and a post-mortem examination is expected to take place later.
The procurator fiscal has also been informed.
Police have not yet said whether the person was male or female, nor what age they were.