Police have named the three people who were killed at the Jim Clark Rally yesterday.
They were Iain John Provan, 64, and Elizabeth Allan, 63, who were from Barrhead, and 71-year-old John Leonard Stern from Bearsden.
Police officers removed their bodies from the scene of the crash today.
The fatal accident – the second of two serious crashes at the event yesterday – happened at around 4pm on the Swinton stage of the rally at Little Swinton near Coldstream, about half a mile west of Swinton village.
The three victims, all from Scotland, were pronounced dead at the scene. A fourth spectator, a male, was taken to Edinburgh Royal Infirmary and was in a critical condition.
Both the driver and the co-driver of the rally car involved in the fatal accident were uninjured.
It is understood that the car involved was car 7, a Citroen DS3, driven by David Carney of Westport, Co Mayo in Ireland. The co-driver was Ray Fitzpatrick, from Cahir, Co Tipperary.
It is believed that the car left the narrow B road at speed and collided with spectators after crossing a small humpback bridge on what is locally referred to as Swinton House Road. The car ended up in a field.
The vehicle was still at the scene of the accident today with two white tents also erected on the road. A forensic officer was also seen filming at a junction close to where the crash took place.
Flowers have been left beside a tree in tribute to those who died.
Two hours before the fatal crash, five spectators were injured after being struck by a vehicle close to Crosshall Farm on the Eccles stage of the rally.
Four people were treated at the scene and one man was taken to Edinburgh Royal Infirmary and transferred to intensive care.
Two males sustained fractures and were taken to Borders General Hospital. A male and a female sustained minor injuries.
The rally, which was due to finish today, was immediately abandoned after the fatal crash yesterday afternoon, with emergency services called out to the scene.
About 250 competitors had been taking part in the event, the police said, with thousands of spectators watching the action.
The devastating incidents have caused an outpour of grief and shock.
Scotland’s First Minister Alex Salmond said: “This is desperately sad and difficult news from the Borders of the tragic circumstances that have occurred.
“The Jim Clark Rally is a long-standing event of over 40 years. It is much loved in the Borders and by the rally driving community who I know will share in our sadness at what is a black day for the Borders and for Scotland.”