The male pedestrian was taken to hospital where police said he died a short time later.
Sergeant Dave Cooper, of road policing, said: “My thoughts are with the family and friends of the man who died and we will do all we can to support them at this difficult time.
Police said they were alerted to the crash on the A96 near Moss of Barmuckity, east of Elgin, Moray, at about 3.30am on Saturday.
Police said inquiries into the incident are still ongoing, and they have appealed for anybody with information to come forward.
“We have been carrying out extensive inquiries in the area, however, I’m keen to speak to anyone who witnessed what happened or saw the ambulance or pedestrian before the collision.