Police are investigating the circumstances of the man's death after a passerby discovered his body at the southern end of the beach about 7.15am.

A NSW Police spokesman said the man appeared to have been in the water for some time. He is believed to be aged about 60.

The spokesman said a tinny was found washed up on the beach south of where the man's body was found.

A rescue helicopter initially was called in to search for a possible second person in the water, however emergency services later called off that search.

Paramedics are also at the beach.