A Police Scotland spokeswoman said: “The deaths are unexplained at this time and work is ongoing to establish the exact circumstances surrounding both.
“We are unable to comment further at this stage.”
Festival director Geoff Ellis said: “We are shocked and saddened by today’s news and our thoughts are with the families and friends at this time.
“We are offering our full support and assistance.”
More than 80,000 people are attending the three day festival at Strathallan Castle in Perthshire.
Thousands of campers arrived at the festival site on Thursday.
Revised campsite and campsite plans have been put in place at this year’s festival
Organisers said improvements included colour-coded zones, better signage and 24-hour dedicated management teams.