Police are currently investigation a fatal crash south of Uralla, NSW Police say.
About 4:30pm today emergency services responded to reports of an accident on the New England Highway, 30km south of Uralla.
As a result of the crash, the male driver of the Subaru, believed to be aged in his 20s, died at the scene and a male passenger, also believed to be aged in his 20s, was taken to Tamworth Hospital in a serious condition.
The male driver of the other vehicle, a Toyota, died at the scene. He is believed to be aged in his 40s.
Police from New England Local Area command have established a crime scene and investigations are ongoing.
The New England Highway remains closed in both directions.
A report will be prepared for the Coroner.
Police are urging anyone with information in relation to this incident to call Crime Stoppers.