UPDATED 3.55PM: Police are awaiting the results of a forensic examination before they can identify the deceased.
A police spokesperson says they were notified around 1.45pm today that a body had been found near Pudney Rocks off the Tauranga Coast.
Pudney is an underwater reef offshore between Mayor and Motiti Islands.
"Inquiries are continuing as to how the body came to be in the water."
Reports have come in this afternoon of a body found off the coast of Tauranga.
A caller to the SunLive newsroom says human remains were found in the sea, near Mayor Island.
It is understood a boat made the discovery at around midday.
The body is believed to be on board now.