The body of a male was retrieved from the waters off the beach at Wattamolla in the Royal National Park today.
The body was discovered about 12.15pm today.
Police said the man was believed to be aged in his mid-thirties. Police are not treating the death as suspicious.
A report is being prepared for the coroner.
Lifeline, 131 114
MensLine Australia, 1300 789 978
Beyond Blue, 1300 224 636.