The shootings are believed to have occurred around 6pm.
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It is believed he was in his 30s and a married father of three, said Sky’s Ireland Correspondent David Blevins.
The Police Service of Northern Ireland also said thoughts were with counterparts in the Irish Republic.
A woman was taken to hospital with gunshot wounds and she is believed to be in a serious condition.
According to RTÉ News, members from Omeath Garda Station responded to a call from a woman and arrived at the scene, shots were fired and a garda was fatally injured.
Mr Collins offered condolences to family and colleagues and Garda Commissioner Noirin O’Sullivan.
In a statement this evening Garda Commissioner Noirín O’Sullivan described the incident as a “terrible tragedy”.
He added: “My thoughts and sympathies are with the families of those who have died”.
And it is a reminder, if one were required, of the dangers gardaí face on a daily basis as they uphold our personal security and that of the State.
However, Garda Golden’s murder, less than three years after the still unsolved murder of Detective Adrian Donohoe at nearby Lordship Credit Union, is a reminder of the selfless courage of our police service that has – like many of our frontline services – been stripped of resources and personnel in recent years.
Niall Collins, justice spokesman for the main opposition party in Ireland, Fianna Fail, also spoke out about the shooting.
While the Garda Representative Association says it’s shocked and saddened by the news – which is the deepest fear of every police family.
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“At this time of distress, the garda family will be doing everything possible to support the late garda’s relatives and loved ones, friends and colleagues”.
