The one vehicle crash was reported to police shortly after 8.45pm on Sunday 20 August.
It happened on the Clones Road in Newtownbutler in Co Fermanagh.
It is understood the man who died was the driver of the car.
Inspector Keir Kitt said: “Two other men both in their 20s, who were passengers in the blue Peugeot 206, were taken to hospital.
“One male is in a critical condition, the other has sustained non-life threatening injuries.
“We are appealing for witnesses or anyone who saw the vehicle involved travelling on the Clones Road at any time prior to the collision.
“Police can be contacted at the Collision Investigation Unit by calling 101, quoting reference number 1280 20/08/17.”