Surf Life Saving NSW has had an extremely busy New Year's Day, responding to more than 40 incidents.

Surf Life Saving NSW has been stretched to the limit on the state's beaches and says it can't remember a day when so many incidents and emergencies have occurred.

There have been more than 40 separate incidents across the state on New Year's Day to which surf lifesavers have responded, including one man in his 60's who drowned at The Entrance North on the Central Coast.

"Our volunteers have been under the pump since early morning. At one stage our State Operations Centre was dealing with six incidents at once," said John Restuccia, Surf Life Saving NSW director of lifesaving.

The man's death serves as a sad reminder of the importance of swimming between the flags at a patrolled beach, according to the organisation, as he was pulled from the surf about 1km north of the patrolled area.

"Our thoughts are with the man's family and friends and our volunteers have received a thorough de-brief and counselling," Mr Restuccia said.

"It hits our guys hard when they are unable to save someone's life and I thank them for their efforts."

Two young men were resuscitated after being rescued near rocks at Palm Beach in Sydney's north.

A young man was pulled from the surf at Warilla on the state's south coast and also resuscitated before being flown to hospital.

Messy surf conditions and a powerful shore dump has resulted in more than 15 suspected spinal injury cases and more than 30 ambulances have been called to beaches throughout the state.

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More than 40 incidents on NSW beaches