A man has drowned at Bittangabee Bay, about 43km south of Eden.
Emergency services were called to the spot in Ben Boyd National Park just after 8am on Saturday after reports of concerns for a kayaker.
Police were told the man fell from a kayak while trying to board a runabout.
The man's body was removed from the water by witnesses a short time later.
CPR was performed on the man, believed to be a 70-year-old from Victoria, however, he died at the scene.
He is yet to be formally identified.
In a separate incident in NSW's north on Saturday, another man died after being pulled from the water at Suffolk Park Beach, south of Byron Bay, about 12.30pm.
Witnesses also began CPR but the 59-year-old Queensland man died at the scene.
Officers from the Marine Area Command and the Tweed/Byron Police District have begun separate investigations into the circumstances of each incident.
Reports will be prepared for the information of the Coroner.