A MAN has died in a boating accident near Broughton Island on Saturday.
Police will prepare a report for the coroner after two men travelling in a boat about 9.50am capsized.
While one man was able to swim to a nearby rocky shore and was rescued by the Westpac Rescue Helicopter Service uninjured, the other man died.
Port Stephens Marine Rescue vessels performing training exercises arrived about 18 minutes after the capsize was spotted in Esmeralda Cove, about 10 nautical miles from the mainland.
A crime scene was established and an investigation is underway but police said on Saturday their early indications are that the death is not suspicious.
Police said neither man was believed to have been wearing a life jacket at the time of the accident.
A statement from Marine Rescue NSW urged all seafarers to wear lifejackets to prevent further tragedy.
"Unexpected emergencies can happen at any time," Marine Rescue NSW said.
"We also recommend all boaters heading out on the water should Log On and Log Off with MRNSW using their marine radio, telephone or the MarineRescue mobile app."