A woman has also been seriously injured in the incident.
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The shootings are believed to have occurred around 6pm.
In a statement this evening, Garda confirmed that one of the deceased was a member of An Garda Síochána.
The police officer was responding a call about a domestic disturbance, Irish media reported.
According to Sky News, the location of the shooting is close to the spot where Det Garda Adrian Donohoe was fatally shot in Bellurgan, Co Louth, on January 25th, 2013.
Gerry Adams, Sinn Fein leader and representative for Louth, said he was shocked.
“At this time my thoughts and prayers and those of the entire Garda service are with his family, friends and colleagues”.
Niall Collins, justice spokesman for the main opposition party in Ireland, Fianna Fail, mirror Mr Adams’ shocks, and offered his condolences to those affected by the incident.
The Garda was a father of three in his 30s.
In a statement Garda Commissioner Noirín O’Sullivan described the incident as a “terrible tragedy”.
Twitter user Ken Curtin wrote: ‘Today again we are tragically reminded our Gardai literally put their lives on the line for us, truly terrible news emerging from Omeath’.
“Our thoughts and prayers are with the member’s family, friends and colleagues at this time”.
“This incident highlights the unique nature of the job carried out by the men and women of An Garda Siochana and the dangers they face every day”.
‘There’s so many gardai here and ambulances as well – I think there are seven ambulances. “I don’t know how they’re all fitting actually”.
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“While the murder of police officers was for a very long time a common occurrence in Northern Ireland, it is still a very rare thing in the Republic of Ireland, and there is real shock across the country this evening”, he said.
