New Zealand's drowning toll has this year topped 100 after eight water-related deaths during the holiday period.

That compares with 90 for the whole of 2014.

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Since Christmas Day, there have been eight deaths in the water. Seven people have drowned, including four on Christmas Day, while 12-year-old Jack Martin was killed on Boxing Day when he was riding an inflatable sea biscuit and was hit by a passing vessel on Blue Lake in Central Otago.

Yesterday, at the private Puatai Beach north of Gisborne, a 50-year-old local was free diving when he got caught in a rip just after 2pm.

His family were trying to revive him on rocks when the Eastland Rescue Helicopter arrived on the scene.

Pilot Neil Dodds said he hovered overhead and let two emergency workers out, before landing nearby.

"He was diving with a party of four, who were friends and family. They were the ones who helped him on to the rocks and proceeded to do CPR. When they found him he was in an unconscious state," he said.

"[The two emergency workers] did a good job but, unfortunately, with a negative result, which we all struggle with."

A St John spokesman said the man's companions lost sight off him and his body late washed on to the beach. He was not wearing a wetsuit.

Yesterday morning, the body of a 22-year-old man was recovered from the surf at Mt Maunganui. Police believed he was a 22-year-old foreigner who had been living in New Zealand for some time.

Senior Sergeant Karl Konlechner said a woman walking her dog alerted police about 6.30am to the body in the surf about 500m down from Mt Maunganui Surf Club. "We also received further calls from members of the public," he said.

On Boxing Day, as well as the sea-biscuit death, an 82-year-old British woman drowned at Opito Bay in the Bay of Islands when she returned home from a walk, suffered a medical event and fell into a pond.

Four people drowned on Christmas Day, including 3-year-old Jimmy Laulu. He died in a lagoon at Ocean Beach in Hawke's Bay and yesterday, at his funeral, he was described by his mother as a "little angel".

A foreign pair drowned at a beach near Raglan, and Whanganui 17-year-old Jordon James Marshall succumbed after being caught in a rip.

A young woman, who says she is Jordon's girlfriend, wrote on her Facebook page today: "My biggest fear was losing you, the hardest thing is to try move on, the scariest thing is to try live without you. but you are my hero, that is why I am still here today.

"If it wasn't for you I wouldn't be here today. Your story will go viral and I'll make sure people know that you never passed in vain, but for them to know you passed away a hero," she said.

"I'll make sure that everyone knows my boy. You are now in the safe arms of God and your destiny will therefore carry on another journey. Loved [by] many and will be missed by many xx I love you..."

The young woman also posted a photo featuring Jordon and captioned, "My hero."

Jordon's body was found on Sunday night.

Police have said that on Friday afternoon, he and his girlfriend were swimming off the beach at Castlecliff.

They were in the water beside each other when Jordon was caught in a rip.

His girlfriend noticed he was in trouble and tried to raise the alarm but it's understood he quickly disappeared under the water.

There have also been several lucky escapes around the country.

On Sunday night, the Auckland Westpac Rescue Helicopter flew a 19-year-old youth to hospital in a serious condition after he was caught in a rip when swimming at Piha Beach.

Later in the evening, the chopper was called to Maraetai Beach, where a 15-year-old girl was in a serious condition after she struggled to keep her head above water while out swimming.

"She had gone under for about 15 seconds before being pulled unconscious from the water below the wharf," a rescue helicopter spokeswoman said.

In Dunedin there has been a spate of incidents at beaches, prompting local life guards to issue safety warnings.

* A list of beaches patrolled by surf lifesaving patrols can be found at findabeach.co.nz