Lincolnshire Police have confirmed that a post mortem examination has been carried out on a 32 year-old male who was found dead at a house in Spring Terrace, Louth, yesterday.
Police are now treating his death as a murder enquiry.
The man has been formally identified, but police will not be releasing his name until they have traced and informed all immediate relatives.
The 23 year-old local man, who was arrested at the scene, remains in police custody.
A further update from Lincolnshire Police is expected later today.