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An investigation is under way after a man was found unconscious on Towan Beach in Newquay.
The man, in his thirties, was discovered on the popular tourist beach just after 2 a.m on Saturday 11th May.
Devon and Cornwall Police said attempts were made to resuscitate the man, who was visiting the popular Cornish resort from Hampshire, but he was confirmed dead at the scene.
"Next of kin have been informed but details will not be released pending formal identification," a force spokesman said.
"At present, police are treating the death as unexplained and are appealing for any person who may have information about this incident to make contact via the 101 non-emergency telephone number."