This is just stunning. So upsetting. Completely tragic.

Heath Ledger, Oscar-nominated for his performance as a gay rancher in "Brokeback Mountain," was found dead Tuesday at a downtown Manhattan residence in a possible drug-related death, police said. He was 28.

NYPD spokesman Paul Browne said the Australian-born Ledger had an appointment for a massage at the Manhattan apartment believed to be his home. The housekeeper who went to let Ledger know the masseuse was there found him dead at 3:26 p.m.

When no one answered, the housekeeper and the masseuse opened the bedroom and found Mr. Ledger unconscious. They shook him, but he did not respond. They immediately called the authorities. The police said they did not suspect foul play and said they found pills near body."

Heath's rep called the actor's death an "accident" and asked for privacy for his family and that people avoid speculation until all the facts are known: "We are deeply saddened and shocked by this accident," said publicist Mara Buxbaum in a statement. "This is an extremely difficult time for his loved ones."

I just saw Heath's family on television where his father, Kim Ledger, bravely read a statement about his son. Here is what he said: "We would like to thank our friends and everyone around the world for their well wishes and kind thoughts at this time. Heath has touched so many people on so many different levels during his short life but few had the pleasure of truly knowing him. He was a down to earth, generous, kind-hearted, life-loving and selfless individual who was extremely inspirational to many. Please now respect our family's need to grieve and come to terms with our loss privately." Heath's ex-girlfriend, Michelle Williams, was on location in Sweden reportedly with the former couple's 2-year-old daughter, Matilda. They fell in love on the set of "Brokeback" but their three-year relationship ended last year.

"She's devastated," says a source close to the 27-year-old actress.

Michelle's father, Larry Williams, told The Daily Telegraph online from his Sydney base today that Heath's death has left his family broken-hearted. He described the 28-year-old as a "great talent" who was devoted to his two-year-old daughter Matilda.

"I think Tennyson got it right in the poem when he described someone as having died at a young age but burning the candles at both ends, and oh what a beautiful flame he made, that was Heath, what a beautiful flame he made and a great talent. My heart goes out to everyone in his family and my family."

The worst aspect of Ledger's untimely death was that Matilda will grow up without knowing her father, Williams said: "The saddest thing is his daughter whom he just loved dearly."

This is such a sad day.