Emergency services were called to the scene of the head-on collision around 7.30am today and closed a stretch of the A952 north of Toll of Birness.
The female victim was in a white Vauxhall Corsa which collided with a silver Volvo estate.
The Corsa was left on its roof and despite the best efforts of emergency services, the driver died at the scene.
The male driver of the Volvo was rushed to Aberdeen Royal infirmary. A police spokeswoman described his injuries as “serious” although his condition is not understood to be life-threatening.
Sergeant Rob Warnock of the Inverurie road policing team said: “Our thoughts and sympathies go out to the woman’s family and friends at this tragic time.
“We are carrying out a full investigation into the crash. The investigation is in the early stages and we are appealing for witnesses to contact us.”
