A 37 year-old man from the ACT drowned while snorkelling near Racecourse Beach, Kioloa, at about 3pm on Saturday.
The man’s friends, who had been snorkelling with him, noticed something was wrong, brought him into the beach and attempted to revive him.
A Wespac Helicopter from Moruya, NSW Ambulance and NSW Police crews arrived and assisted.
Paramedics performed CPR, but were unable to revive the man.
Police will prepare a report for the coroner.