Emergency services responded to reports that woman had been retrieved from the water unconscious at Short Point Beach, Merimbula, about 4pm on January 26.

Lifeguards attempted to resuscitate the woman before NSW Ambulance paramedics arrived and commenced treatment. Despite efforts, she died at the scene.

Officers attached to the South Coast Police District attended and have commenced inquiries.

The woman has been identified as a 54-year-old French national.

A report will be prepared for the coroner.