Paramedics were called to Btu Road at Nowra Hill shortly after midday after the toddler was "immersed in water for a short period", a NSW Ambulance spokesman said.

The boy's relatives performed CPR on him before he was taken by ambulance to Shoalhaven Hospital.

He was then transferred by helicopter to Sydney Children's Hospital at Randwick. The hospital was unable to give an update on his condition on Monday afternoon.

The incident was one of two water-related dramas within hours of each other on Monday.

Paramedics were called to Ocean Beach, near Umina on the Central Coast, after a man, 51, was pulled from the water in distress.

Bystanders tried to resuscitate the man before paramedics arrived about 1.45pm. Despite their efforts, the man was unable to be revived.

A witness said emergency services performed CPR for around 20 minutes before they stopped and informed a woman - believed to be the man's wife - that he had passed away.

The man was then covered from view.

A woman could be seen doubled over, being comforted by other beachgoers, as paramedics surrounded a figure on the sand.

With the death of the man in Umina, the summer holiday drownings death toll has risen to 20 in a matter of weeks.

In December, the chief executive of the Royal Life Saving Society, Justin Scarr, told Fairfax Media that the state-wide spike in drowning deaths was unprecedented.

"In terms of NSW, it seems like it's significant compared to previous years," he said.

While authorities have traditionally braced for at least one drowning death over the summer holidays, the 2016/17 period has proved to be particularly devastating.

On Sunday afternoon, emergency services were called to Gravelly Beach, near Soldiers Beach on the Central Coast, following reports a man had become unresponsive in the water.

The man's family raised the alarm after pulling the unconscious 30-year-old from the water; but he could not be revived, police said on Sunday.

Last Monday, former Family Court judge Richard Gee died after being found unconscious in a pool on Sydney's northern beaches.

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