A MAN found unconscious at North Kirra on Wednesday has died at hospital.
The 33-year-old man was on holiday at the Gold Coast from NSW.
A Queensland Ambulance spokeswoman said they received a call at 1.47pm.
"The surf life savers were performing CPR," she said.
He was transported to Tweed Hospital where he died.
A spokesman from Queensland police said NSW police would be handling the case and a report would be prepared by the coroner in Newcastle.
The man had been at the beach with his two young children and wife.
He was found floating in shallow water.