Taewoo Kim, 21, was last seen around 1pm on Thursday at Moonee Beach, north of Coffs Harbour, leading to a multi-agency search for him.
According to Surf Life Saving NSW, Kim's friends found clothing belonging to him on the beach, raising alarms about his safety since Friday night.
The body of another man was discovered in the water at Shell Cove, with police believing the incident is not suspicious amid several drownings during the holiday season.
Authorities have reported an increase in drownings over the holiday period, highlighting the dangers posed by rough surf and rip currents.
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