State police were called to the scene, which was located on private property along Route 730 north of Damascus at about 2:30 p.m.
VSP spokeswoman Corrine Geller said officers discovered a crashed four-wheeler and a deceased adult male at the base of a steep embankment shortly after arriving at the property.
The ATV apparently went down the embankment before striking a tree, Geller said.
The man’s body was transported to Johnson Memorial Hospital in Abingdon before being taken to the state medical examiner’s office in Roanoke to confirm his identity and time of death.
Geller said the man’s identification was also being withheld because state police are still in the process of notifying the man’s next of kin.
The death remains under investigation by the VSP, Geller said.