Two swimmers found dead at popular Queensland waterfall

"Inquiries at this stage lead us to believe that two men entered the water from the shore. They did not jump from the rocks," Inspector Jason Smith said. 

"It appears that one man got into difficulty and that a second man has then come to render him assistance, and unfortunately, both men perished."

The bodies of the men were recovered around midday, Insp Smith said. 

A third man who was with the swimmers suffered cold and shock and was helping police with the investigation.

The swimming capabilities of the men will form part of a report prepared for the coroner. 

"It was a bright, sunny day, and this has been a tragic event and our hearts go out to the family of the men involved," Insp Smith said.

The waterfall has reopened to the public.