A WOMAN has drowned in the surf at New Brighton Beach near Ocean Shores this morning.
Emergency services were called to the scene at 9.20am following reports two swimmers were in distress.
Surf Lifesaving Far North Coast duty officer Jimmy Keough confirmed at 10.30am that a person who had been pulled from the water was deceased.
A NSW Ambulance spokeswoman said initial reports were that a woman was spotted struggling in the surf 200 metres off shore.
The spokeswoman said it is believed a second swimmer, who was an off duty police officer, went to the woman's aid but also got into trouble in the surf.
The woman was brought to shore and paramedics commenced CPR at 9.31am but she died at the scene.
The Careflight Rescue Helicopter from the Gold Coast was dispatched but called off before it was able to land.
The police officer was assessed by paramedics and found to be fine.
Police will prepare a report for the coroner.