Police were called to the crash scene, along the A629 at Penistone Road, Shepley, at about 10.45pm yesterday (Monday).
A black Toyota Yaris collided with a silver Volkswagen Passat, which was travelling in the opposite direction.
The driver of the Toyota, a man in his 30s, suffered serious injuries and was taken to Leeds General Infirmary.
He later died in hospital from his injuries, police said.
The second motorist was not injured.
A spokesman for West Yorkshire Police said enquiries were ongoing.
The force has appealed for witnesses to the collision.
Anyone with information is asked to contact police via 101, quoting log number 2337 of November 5.