One man has died and another is recovering in the Gilbert Bain Hospital after their dinghy capsized off of Sanday in Orkney on Sunday evening.
The coastguard in Shetland was alerted to the situation at around 7pm and the Sumburgh-based helicopter was on the scene at around 7.30pm.
A 54-year-old man was airlifted to the Balfour Hospital in Kirkwall, where he died shortly after arrival.
The second man, 50, was taken to the Gilbert Bain in Lerwick. His condition is not thought to be life-threatening.
Local police were also alerted to the incident.
Area inspector for Orkney Police, Alicen Winston, said: “Firstly I would like to say that my thoughts are obviously with all those involved in what appears to be a very tragic accident.
“In saying this, enquiries are at a very early stage and I would ask that anyone with information about what happened or anyone who was in the area around the time in question to contact police.”
She added: “I would encourage members of the public to take extreme care when out near any body of water.
Unfortunately this is the second tragic incident we have experienced in Orkney in the space of a month and I would urge those involved in any pursuits in or near water to be conscious of the dangers and to use appropriate safety equipment.”
The men involved have not been identified and next of kin are being traced.