In the south, emergency services were called to Bittangabee Bay in Ben Boyd National Park – 43km south of Eden – after reports a kayaker had drowned.
Police were told that the man – aged 70 – was attempting to board a runabout when he fell.
Witnesses pulled him from the water and attempted CPR, but he unable to be revived and was pronounced dead at the scene.
Officers from the Marine Area Command are investigating.
In a separate incident in the state’s north, a 59-year-old swimmer has also died near Byron Bay.
The man was pulled from the ocean at Suffolk Park Beach, south of Byron, at 12.30pm by surfers who noticed his body floating in the water.
Bystanders tried to resuscitate the man – believed to be from Queensland – but he also passed away at the scene.
Officers from Tweed and Byron Police District have commenced inquiries into the death and a report will be prepared for the coroner.
This content first appear on 9news