DUBLIN (Reuters) - Irish police said on Tuesday they were probing a possible drugs link in a killing near the border with Northern Ireland, and did not suspect guerrilla involvement. The body of a man, wrapped in a plastic sheet and dumped near the border, was discovered by police on Monday. Preliminary investigations showed he had been beaten and stabbed. The murder attracted attention as it followed two killings in Northern Ireland since an April 10 peace accord aimed at ending three decades of conflict between Protestant and Roman Catholic guerrillas. "No group has claimed responsibility and there is no evidence of paramilitary involvement," Chief Superintendent Al McHugh told Reuters. "We are following a number of lines of inquiry, including drugs-related crime."