An extensive search operation over several days has now concluded.

Officers from Coffs-Clarence Police District and Marine Area Command, Marine Rescue volunteers, and crews with the Westpac and Polair helicopters began a search about 6pm on Monday, after six swimmers got into difficulties in the surf at Moonee Beach, 23km north of Coffs Harbour.

Two men, aged 35 and 45, died while a third person could not be found.

Two girls, aged 13 and 17, and a 15-year-old boy were rescued.- after a valiant effort by local lifesavers in what was described as treacherous surf conditions on the day.

Following several days of searching, just after midday yesterday, the body of a 27-year-old man was located by a fishing boat in the ocean near Point Plomer, about two nautical miles north of Port Macquarie.

A report will be prepared for the Coroner.

Earlier: Heartbreak at the beach

Surf Life Saving NSW CEO Steven Pearce said earlier in the week that the tragedy highlighted the importance of swimming at patrolled beaches.

"Our thoughts and hearts go out to the family of the victims and to the brave lifeguards who responded and tried valiantly to save everyone," he said.

"An event like this unfolding so close to the festive season only magnifies the grief and devastation."

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