Heath Ledger has been found dead in what appears to have been a drug overdose. According to police sources signs point to either suicide or an accidental overdose.

Heath who was 28 year old was found at around 20:30 GMT by his housekeeper in Mary Kate Olsen's loft building at 421 Broome Street.

According to a police spokesman they "are investigating the possibility of an overdose," He also added that "There were pills within the vicinity of the bed."

Apparently a masseuse had just arrived and the housekeeper had gone to get the Australian actor when she discovered his body.

Accoring to reports Heath had split from his girlfriend Michelle Williams who has has a two year old daughter with last September.

He was also currently filming for the latest installment in the Batman Franchise: The Dark Knight.

This statement was issued by the police department:

"On Tuesday, 01/22/08, at approximately 15:30 hours, in the confines of the 5th precinct, police responded to 421 Broome Street and found a M/W/28 onconcious. The victim was pronounce DOA at the scene. M.E.’S office to determine the cause of death. Investigation continues."