Police were called about 6.50pm yesterday to reports the pair could be seen struggling in water at Ripirō Beach, between Mahuta Gap and Glinks Gully.
Police and other emergency services responded immediately, and the men were pulled from the water unresponsive.
Surf Life Saving New Zealand (SLSNZ) confirmed surf lifeguards responded to an incident at Glinks Gully.
Police had informed surf lifeguards that two people were caught in a rip, 300 metres north of the access way at Glinks Gully, approximately 17km south of the Baylys Beach patrolled area.
The first lifeguards to arrive at the scene launched an inflatable rescue boat and located the men.
They returned them to the beach to begin CPR, however resuscitation attempts were unsuccessful.
The deaths have been referred to the Coroner and local iwi have placed a rāhui (ban) on the area until 7pm on January 5.
