A man has drowned after going in to the sea to rescue his dog while out walking on New Year's Day.
Devon and Cornwall Police said the emergency services were alerted shortly after 11am to reports of two people in difficulty in the sea at Portmellon, near Mevagissey, Cornwall, The Press Association reports.
Both were pulled from the water.
One was rescued by a member of the public and brought to the shore and the second person was recovered from the sea by the coastguard helicopter and taken to hospital.
"Sadly the man has now been confirmed as deceased," a police spokesman said.
"Initial reports are that the deceased entered the sea in an effort to rescue his dog which had gone into the water.
"No further details will be released at this time."
A coastguard spokesman said: "Two people were recovered from the sea at Port Mellon near Mevagissey this morning.
"One was recovered from the sea by a member of the public and brought to shore.
"A second person was recovered from the sea by the Coastguard helicopter and was taken to hospital.
"The RNLI Lifeboat from Fowey and Mevagissey Coastguard Rescue Team were also in attendance."