The car where the deceased was found was also being examined.
A post mortem examination on the man was being carried out in Auckland today, he said. The man's name would not be released until next of kin had been notified.
Police would like to speak to anyone who may have seen a red Nissan Primera car, registration XU4691, around the Tokerau Beach and Whatuwhiwhi area between 7.30pm and 10.30pm yesterday, Mr Johnston said.