A man found in the sea at Skegness was pronounced dead at the scene on Wednesday afternoon.
Police said there were “no suspicious circumstances”.
Officers were called to Tower Esplanade in Skegness at around 2.30pm on Wednesday, March 20 where a man was in the water around 200m out to sea.
The RNLI lifeboat crew were required to perform emergency casualty care. They also fetched a small boat which was drifting south on the incoming tide.
A spokesperson for the RNLI said: “UK Coastguard paged Skegness RNLI inshore lifeboat yesterday (March 20) at 2:14pm to reports of a person in the water, south of the town approximately 200m out to sea from the boat compound at South Parade.
“Once on scene the three volunteer crew performed emergency casualty care on a member of the public on the beach. The RNLI crew later recovered a small fishing day boat related to the incident that was drifting south of the town on the incoming tide.
“Also in attendance were Lincs and Notts Air Ambulance, UK Coastguard Rescue Helicopter, East Midlands ambulance service, Lincolnshire Police and UK Coastguard local units from Skegness and Mablethorpe.”