The body, believed to be a woman, had yet to be officially identified early today.
At this stage, the death is not being treated as suspicious.
The discovery was made after an off-duty garda spotted a car on fire in a largely flooded field off the R618 Inniscarra road, near Ballincollig, at around 6.15pm yesterday evening.
Cork County Fire Services attended the scene and extinguished the fire before making the discovery.
Assistant State Pathologist, Dr Linda Mulligan, was due to carry out a preliminary examination of the body at the scene today before it is removed to Cork University Hospital for a post-mortem.
Gardaí say the outcome of a postmortem will determine the course of their investigation and that they are keeping an open mind.
The scene was preserved overnight and both the Office of the State Pathologist and local coroner were notified.
Gardaí are appealing to anyone who travelled along the R618 Inniscarra road between approximately 5.30pm and 6.15pm or can assist with their enquiries to contact them at Gurranabraher Garda Station on 021-4946200 or the Garda Confidential Line 1800 666 111.