Emergency services were called to the Esplanade at 12.40am on Friday following a report that two females were in the water.
The two women, who were aged 22 and 36 and were confirmed to be foreign nationals, were rescued from the water by the RNLI inshore lifeboat and were taken to hospital where they died.
The coastguard helicopter and Aberdeen and Stonehaven Coastguard Rescue Teams were also involved in the operation.
At the time, a Police Scotland spokesman said: “At 0045 hours on Friday 19 April 2019 Police Scotland along with partner agencies from Scottish Fire and Rescue, Scottish Ambulance Service, HM Coastguard and RNLI attended a report of two people in the sea off of Aberdeen beach.
“Both people were recovered by the RNLI inshore lifeboat and taken to hospital where tragically, despite efforts to save them both, they sadly died.
At press conference Police Scotland Chief Inspector Martin McKay said: “At this stage there appears to be no suspicious circumstances.
“From our initial inquiries, which include speaking to a witness who was present at the time, we understand they entered the water for the purpose of swimming but sadly they underestimated the conditions.”