At least 35 people have been killed in an attack on a nightclub in Istanbul according to the city's Governor, Vasip Sahin.
NewsCorp are reporting that two gunmen believed to have been dressed in a Santa Claus costume opened fire at a nightclub during New Year's celebrations.
CNN Turk Television footage showed ambulances and police cars on their way to the scene.
Private NTV television said at least one police officer is included in those killed in the attack targeting the popular Reina nightclub.
More than 500 people were inside the club at the time.
The attacker is believed to have opened fire at police outside the nightclub before entering and firing on people inside. Some customers jumped into the waters of the Bosporus to escape the attack, the report said.
Police have cordoned off the area about three kilometres away from the nightclub and reported multiple ambulances passing by.
Ankara and Istanbul have been targeted by several attacks in 2016 carried out by the Islamic State group or Kurdish rebels, killing more than 180 people.