A MAN has tragically died after being pulled unconscious from the surf at Nambucca Heads on Sunday.

About 12.40pm on Sunday 12 February, emergency services responded to reports a man had encountered difficulties after being struck by a wave whilst swimming in the waters at Shelly Beach, Nambucca Heads.

Several witnesses entered the surf and brought the man to the beach.

NSW ambulance paramedics treated the 75-year-old man at the scene before he was taken to Coffs Harbour Hospital where he died later that afternoon.

Officers from Mid North Coast Police District have commenced an investigation and will prepare a report for the Coroner.