A man and a boy have drowned off the coast of Majorca, the Foreign Office says.
The pair, reported to be father and son, died on the Spanish island on Saturday.
A spokeswoman for the Foreign Office said: "We are aware of the tragic deaths of two British nationals in Majorca on the first of September.
"We are providing consular assistance to the family."
The pair were named locally as George Selby and his son Louis.
The accident occurred at Cala Antena beach, a small bay near the resort of Calas de Mallorca, in the south east of the island.
According to a local paper the young boy was swept out to sea by a current and his father had tried to save him.
It said the family had arrived for a holiday on the Balearic island just two days earlier.