Lincolnshire Police are investigating the death.
At 5.40am today, Sunday, April 14, police received a report of an unresponsive man on the beach at Grand Parade in Skegness.
A police spokesman said: "We can confirm this man has died.
"The death is being treated as unexplained at this time. Whilst it may be a medical episode, we are working to establish if there are any possible suspicious circumstances.
"We are appealing to anyone who saw anything relevant at this time in this area to call 101 quoting incident number 94 of April 14."