Following treatment by paramedics and Westpac Rescue Helicopter clinical staff at the scene, he was airlifted to Newcastle's John Hunter Hospital conscious and breathing.

"The main worry is that seawater gets on his lungs ... but he responded well to treatment," Mr Gee said.

The boy was initially reported to be in a stable condition, however a hospital spokeswoman could not provide an update on this.

The Entrance is a popular tourist destination, and its population swells during Christmas and the holiday season.

In December alone, there have been several drowning fatalities in NSW - the latest being a 46-year-old Korean national who was found unconscious in the water at Lake Conjola on Christmas Day.

A 45-year-old father and his 20-year-old son, too, drowned at a beach on Phillip Island in Victoria on Christmas Eve after being caught in a rip. Three people have drowned in that state since.

"It's tragic at anytime, but I think at this time of year it hits home particularly strongly with everyone involved," Senior Sergeant Andy O’Brien of Cowes Police said at the time.