A man and a woman have died at T in the Park in separate unexplained incidents.
Both parties are believed to be under the age of 18 and police have not ruled out the deaths being drug related.
The announcement comes on the first day of the festival, before any acts have even have taken to the stage.
Police Scotland said they were looking into reports of the death of a female and separate death of a male at the music festival.
A Police spokesperson said: “Police Scotland can confirm we are investigating reports of the death of a female and the separate death of a male at T in the Park.”
“The deaths are unexplained at this time and work is ongoing to establish the exact circumstances surrounding both.”
“We are unable to comment further at this stage.”
Last year a 36-year-old man was found dead in the toilets at the Strathallan Castle site in Auchterarder.
This year marks the second time the event has been staged at Strathallan after moving from Balado in Kinross-shire in 2015.
Jamie XX, Disclosure and Courteeners are also scheduled to perform on Friday, before Calvin Harris and the Red Hot Chili Peppers headline on Saturday and Sunday.
Information for anyone attending T in the Park is available at www.tinthepark.com.