Police are investigating a single vehicle traffic crash about 15km west of Childers at Kullogum last night.
Preliminary inquiries indicate about 9.30pm a Ford Falcon was travelling west on the Isis Highway when the vehicle has hit a horse on the road before hitting a tree.
The driver, a 73-year-old Gatton man who was the only occupant of the car, died at the scene.
The horse also died.
Forensic Crash Unit is investigating.