NI man dies after incident off Cornish coast
Devon and Cornwall police said his next of kin have been informed and that his death is not being treated as suspicious.
A file is to be prepared for the coroner.
At around 12.50pm on Friday HM Coastguard received multiple calls reporting he was in difficulty in the water.
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Hide AdHe was recovered from the water by a lifeguard and brought into Praa Sands where he was treated by ambulance, but pronounced deceased at the scene.
Penlee RNLI Lifeboats, Penzance Coastguard Rescue Team and the Newquay Coastguard helicopter assisted in the incident, alongside Praa Sands Beach Lifeguards, air ambulance and ambulance, and Devon and Cornwall Police.