The grim discovery was made at about 2.30 pm near Balmae.
Formal identification has still to take place, however police yesterday said the family of 72-year-old Joyce Kirkland, who has been missing from her home in Kirkcudbright since March 12, has been informed.
A force spokesman said: “Enquiries are ongoing to establish the exact cause of death, however there are not believed to be any suspicious circumstances.
“A full report will be forwarded to the Procurator Fiscal.”