UPDATE: The man who died at Carnsew Pool at Hayle has been named locally as freelance photographer, surfer and waterman Jacob Cockle.
Tributes have been paid to Jacob online with one friend Lee Harvey saying: "So gutted. one of my best friends &and Pasty Cup cameraman, Jacob Cockle sadly drowned last night while filming what he loved in Hayle Harbour. I love you bro, rest in peace while riding the waves and whirlpools of heaven."
He added: "Just found out he was well prepared, had a guy on rescue, tested it out and done it loads of times before.
".....couldn't revive him after he vanished underwater for only one minute - so sad."
Georgie Burdett said: "Beautiful soul, positive personality, fantastic surfer, amazing photographer, all round good guy taken to soon."
Another added: "Very sad news around the British Bodyboarding scene today with the loss of Jacob Cockle.
On Facebook ThreeSixty Bodyboarding Magazine said: "He was an accomplished waterman, top bodyboarder and very talented photographer, filmer and artist. Our thoughts go out to his family and the west Cornwall bodyboarders, surfers and crew he undoubtedly inspired with his lust for life."
Detective Constable Damien Ayling of Devon and Cornwall Police has warned anyone from swimming in the area, saying it was very dangerous, even for the strongest swimmers, regardless of what equipment they were using.
A 28-year-old man has died after being recovered from the water at Carnsew Pool at Hayle last night. (Tuesday). Watch a video of the whirlpool below.
The man had been found face down in the water at about 9pm.
An RNLI lifeboat crew from St Ives were first to arrive at Carnsew Pool and tried to revive the man.
He was airlifted to the Royal Cornwall Hospital in Truro where he was subsequently pronounced dead.
It is believed the man may have been swimming in or near an area renowned for whirlpools.
Carnsew Pool was built to flush sand from the harbour in 1830.
If anyone saw or heard anything they are asked to contact Devon and Cornwall Police by calling 101 and quoting AY/13/417 or incident number 775 of 28/05/13.
Police have warned people not to swim near the whirlpool. The whirlpools are formed on as the tide fills the harbour. These are not naturally occurring whirlpools and instead occur because large pipes under the water.