Police say the incident happened on Susan Street near Sunflower Avenue in Costa Mesa around 12:36 a.m.
When rescue crews arrived, they found the car wrapped around a tree. It took crews nearly an hour to pull the driver from the vehicle.
The male driver was transported unconscious to a local trauma center in super critical condition but succumbed to his injuries.
His female passenger was reportedly conscious and talking to medical personnel. She was also transported to the hospital and is expected to survive.
The cause of the accident was under investigation. Investigators are trying to determine if speed or alcohol played a role in the crash.