Matthew Perry -- one of the stars of 'Friends' -- has died ... TMZ has learned.

Law enforcement sources tell us the actor was found Saturday at an L.A.-area home ... where we're told he appears to have drowned. Our sources say first-responders rushed over on a call for cardiac arrest. It's unclear where exactly on the grounds this happened.

Our sources say he was found in a jacuzzi at the home ... and we're told there were no d**** found at the scene. We're also told there is no foul play involved.

Holy s*** rest in peace

Dam wtf

rip

Wowww

Already a thread in tv and film