UPDATE 2.55pm: A SAIL reported floating in the water off Sharpes Beach at Skennars Head has been identified as belonging to a kite surfer who was found safe and well.

A NSW Ambulance spokesman said paramedics who were called to the scene discovered the kite surfer had made it back to shore.

Initially emergency services were unable to establish whether the sail belonged to a yacht as no boat could be seen.

A dangerous surf warning was issued by Surf Life Saving NSW for the Northern NSW Coast this morning.

Surf Life Saving NSW Operations Manager Matt Rodwell said a three metre easterly swell had resulted in a high level of risk on all beaches, river bars and rock ledges in the affected region

Mr Rodwell advised people against swimming at unpatrolled locations and to stay away from rock platforms and headlands until the conditions moderate.

People who witness any water emergencies are advised to call 000.

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2.28pm: EMERGENCY services are responding to reports of a sail floating in the water 100 metres off Sharpes Beach, Skennars Head.

Police and paramedics were tasked to the scene just after 2pm and the Westpac Lifesaver Rescue Helicopter has been put on standby.

Surf lifesavers are preparing to respond to the incident on jet skis.