The accident happened in Common Lane, Berwick, East Sussex, at around 11.15pm on Tuesday.
The Mitsubishi Evo(lution) the pair were travelling in east from the A27 at Selmeston left the road and collided with a tree.
Both the driver and passenger were pronounced dead at the scene.
Anyone who witnessed the accident is asked to call Sussex Police on 0845 60 70 999 quoting Operation Sydenham.
>>> If you knew either of the men leave your tributes below, call the news team on 01323 722091 or e-mail: eastbourne.herald@trbeckett.co.uk
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