A recovery operation is underway off the coast of Port Macquarie.
It comes as a 14 year old boy disappeared in rough surf while swimming at Flynns Beach on Saturday afternoon.
According to Surf Life Saving NSW, the search resumed this morning where it's understood the boy's body has been sighted.
Marine Rescue and NSW Police are working to retreive the body in rough conditions.
Flynns Beach remains closed.
This latest death comes less than 2 weeks after an 11 year old boy from the ACT was taken in waist deep water by a rip at nearby Lighthouse Beach.
More details to come.