The 30-year-old man got into trouble just after 9 a.m. outside Dollymount Strand.
Emergency services were alerted to the scene, but the man was rescued from the water and pronounced dead.
An autopsy is due to take place later that evening – reports Dublin Live.
A Garda spokesman said: “Gardaí has been made aware of an incident in Dollymount Strand that occurred just after 9am this morning, Saturday October 31, 2020.
“A kite surfer in his thirties got into trouble in the water. He was removed from the water and pronounced dead.
“His body was taken to the Mater Hospital for an autopsy at a later date.”
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