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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Organisers have said the event was a 'massive success that exceeded all expectations'.
Curtis Kirkbride, 27, of Kinniside Avenue, is said to be involved with a domestic assault that happened this weekend.
The Case make tractor excavator was stolen from the KN Training site at the Broom Industrial estate, Newbie, Annan.