Boy drowns and another critical after toy flips on Queensland beach

A boy has died and another is in a critical condition after their inflatable toy flipped at a popular Queensland beach.

Emergency services were called to The Esplanade at Tin Can Bay, south of Fraser Island, just after 1pm.

It is believed the nine-year-old boy and eight-year-old boy were riding on a rubber ring when the toy was blown away by the wind, a police spokesman said.

A 49-year-old man attempted to rescue them but also became distressed.

All three were pulled from the water by a man in a yacht who witnessed the incident.

He and witnesses attempted CPR until paramedics arrived, police said.

The nine-year-old boy died at the scene, while the other boy was airlifted to Nambour General Hospital in a critical condition.

The man was taken by road to Gympie Hospital in a critical condition.