Hundreds of swimmers and supporters will assemble on the Golden Sands Beach at Whitehaven Harbour later this morning.
Last year more than twenty thousand pounds was raised by members of the Golden Sands Polar Bear Club plunged into the icy waters of the North Sea.
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The first stage of the UK's biggest road cycle race will finish in Kelso, but Cumbria and D&G will miss out on staging the event.
Around 30 firefighters are still at the SIS Pitches warehouse in Maryport, controlling a major fire which started yesterday afternoon.
People interested in fostering young people in the Scottish Borders are being urged to come forward.