Deputies say the 87-year-old man was in a small sailboat with a woman in her 70s when the boat flipped over.
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The woman told deputies the two were wearing life vests and started swimming to shore.
However, when the woman looked back she saw the man floating face down in the water.
When the man was pulled to shore he was pronounced dead.
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Deputies say the woman did not have to be transported to the hospital.
The relationship between the two is unknown at this time.
The Sheriff's Office says it will be releasing more information on Tuesday.