The Donegal Railway Company (DR) was a 3 ft (914 mm) gauge railway in Ireland.
The company was formed via the Donegal Railway Act 1892 (55 & 56 Vict.
c. clxi) on 27 June 1892 by a merger of the Finn Valley Railway and the West Donegal Railway.
[1] One of the first acts of the new company was to convert the former Finn Valley Railway from Strabane to Stranorlar from 5 ft 3 in (1,600 mm) to 3 ft (914 mm) gauge, which it completed on 16 July 1894.
[2] Further new lines were built with a Government grant of £300,000 (equivalent to £41,200,000 in 2023),[3]: Other extensions followed later: In 1906 it was obtained by the joint interest of the Great Northern Railway of Ireland and the Midland Railway Northern Counties Committee which set up a new company, the County Donegal Railways Joint Committee.