Adrian Henry of Seminary Road, Blackpool had pleaded not guilty to the manslaughter of James Duncan at Patrick Street in the city on September 12, 2019.
Mr. Duncan was from Dunmore Gardens in Knocknaheeny on the north side of the city.
A jury of eight men and four women took just over an hour at Cork Circuit Criminal Court to return with an unanimous verdict of not guilty.
Presiding judge Helen Boyle thanked the jurors for the 'diligence' with which they performed their duties.