A coastguard helicopter attended at the scene Kinghorn Beach in Burntisland just before 10am today, landing directly on the beach which was cleared of visitors.
Diving teams, police officers and paramedics were also reported to be at the scene.
A police spokesperson said: “Officers received a report of a man who had got into difficulty in the water following an organised dive near Kinghorn Beach around 9.55am on Sunday, April 10.
“The man was recovered from the water but died a short time later. Enquiries into the circumstances surrounding the death are ongoing and a report will be submitted to the Procurator Fiscal.”