His friend was still missing on Saturday afternoon, despite extensive searches by water police and state emergency services. Police said a report on the death of a man would be prepared for the coroner.
The SES launched a rescue boat around 10 pm on Friday, and the crew searched along Scareky Beach and a nearby walking truck.
The popular tourist beach, named after the noise generated while walking on small quartz sand particles, was also closed to visitors on Saturday afternoon.
Meanwhile, SES volunteers and police searched for a missing swimmer on the Murray River in Liparoo, about 90km southeast of Mildura on the border between New South Wales and Victoria.
According to police, a 28-year-old man, who appears to be a foreigner, disappeared under the water around noon on Christmas and did not appear.
The search was suspended overnight and resumed at the first light of Day of Christmas. New South Wales Police divers have traveled from Sydney to help with the search.
Police divers went into the water just before 3 pm on Saturday, according to a New South Wales police spokeswoman.
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