28-year-old actor Heath Ledger was found dead this afternoon in an apartment in Manhattan, according to the New York City police.

Signs pointed to a suicide or an accidental overdose, police sources said.

At 3:31 p.m., according to the police, a masseuse arrived the fourth-floor apartment of the building, at 421 Broome Street, between Crosby and Lafayette Streets in SoHo.

Heath Ledger was found naked and unconscious on a bed, with sleeping pills — both prescription medication and nonprescription — on a night table. the police and masseuse moved his body to the floor and attempted to revive him, but he did not respond. They immediately called the authorities.

The police said they did not suspect foul play. An autopsy would be conducted on Wednesday.

Police officials initially said that the apartment was owned by the actress Mary-Kate Olsen.

They said they believed Ms. Olsen, 21, was in California and that Mr. Ledger had been living in her apartment.

Heath Ledger met actress Michelle Williams while filming Oscar-winning film "Brokeback Mountain." They split up last year. They have a daughter, Matilda Rose, who was born on Oct. 28, 2005.

Heath Ledger had been cast as The Joker in the latest Batman installment, “The Dark Knight,” set to be released this summer. 

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