A boy has died and another is in a critical condition after their inflatable toy flipped at a popular Queensland beach.
Emergency services were called to The Esplanade at Tin Can Bay, south of Fraser Island, just after 1pm.
It is believed the nine-year-old boy and eight-year-old boy were riding on a rubber ring when the toy was blown away by the wind, a police spokesman said.
A 49-year-old man attempted to rescue them but also became distressed.
All three were pulled from the water by a man in a yacht who witnessed the incident.
He and witnesses attempted CPR until paramedics arrived, police said.
The nine-year-old boy died at the scene, while the other boy was airlifted to Nambour General Hospital in a critical condition.
The man was taken by road to Gympie Hospital in a critical condition.