The child entered the water while out on Lough Mask at around 6.30pm on Monday.
The incident happened near the Toormakeady side of the lough.
Gardai, the Coast Guard, Civil Defence, Lough Mask Water Rescue and local divers took part in the search operation.
Gardai confirmed that the body of the child was recovered from Lough Mask.
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Coast Guard helicopter Rescue 118 from Sligo was deployed to the scene on Monday.
The Corrib Mask community rescue boat was also involved in the search along with some local divers.
The Coast Guard operation was being co-ordinated from Malin Head.
An Garda Siochana are requesting that all media respect the privacy of the family at this time.