The 47-year-old died at Park Beach in Coffs Harbour this afternoon.
“Just before 1pm there were reports of a woman unconscious in the water,” Inspector Joel Casey from NSW Ambulance said.
Surf lifesaving volunteers found the woman after she had been swept away in “very severe water conditions” and gave her CPR until police arrived.
“Unfortunately, even with all the resources down here at the beach the 47-year-old has passed away, she was unable to be revived,” Inspector Casey said.
The woman was in the area on holiday with her family.
Inspector Casey warned people to stay safe, only go to the patrolled beaches, and not to head out into the water alone.
Earlier today, all beaches along the Coffs Coast were closed in response to hazardous surf and dangerous winds from ex-Tropical cyclone Seth.
Further north Gold Coast and Stradbroke Island beaches, along with some on the Sunshine Coast and Wide Bay Capricorn beaches in Queensland were also shut to swimmers.