AN EMU Park mother has died in what police believe may be a tragic accident, drowning as she tried to save her child from the same fate.
The 46-year-old woman and her son were pulled from the water about 4.50pm Tuesday afternoon.
While the young boy was taken to Yeppoon Hospital as a precaution, his mother was unable to be revived and pronounced dead at the scene.
Senior Sergeant Paul McDonnell from Yeppoon Police said investigations into the incident were continuing, but at this stage it appeared to be a tragic accident.
He said early investigations and witness reports indicated the woman had been using the Emu Park boat ramp and was at the beach with her young sons.
Snr Sgt McDonnell said one son was fishing while the other swam.
It's believed the boy got into trouble in the waves and became distressed, at which point the woman swam out to save him.
Snr Sgt McDonnell said it appeared the woman had herself become overwhelmed in the water.
Unrelated to this incident, the woman's vehicle which had been parked on the beach in what Snr Sgt McDonnell said were non-suspicious circumstances was inundated as the tide came in after the incident.
He said the damaged car had to be towed from the beach.
Police investigations continue and a report will be prepared for the coroner.
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