The body of a dead naked man was found in a car in the Rockaways this afternoon, police said.

The unidentified 51-year old man was discovered by cops in the front seat of a 2002 white Ford Mustang on Beach 120th Street near Rockaway Beach Boulevard at 2:55 p.m., police sources said.

EMS declared the man dead at the scene.

According to sources, the man was believed to be drunk and there were no signs of foul play.

The Medical Examiner will determine the cause of death.