Officers attended at the town’s waterfront at around 7am after the discovery was reported.
Part of a footpath on Kirkcaldy promenade, opposite the Lidl store, has been sealed off by two police vans, and part of the beach directly below the seawall has been taped off.
Emergency services remain at the scene with officers on the beach and the promenade.
A Police Scotland spokesperson said: “At around 7am on Wednesday, 14 July, police received a report of the body of a man found on the beach at Kirkcaldy.
"Emergency services are in attendance and enquiries are ongoing to establish the full circumstances.”