George Selby, who was in his twenties, and his young son Louis Selby died on the Spanish island on Saturday.
The accident occurred at Cala Antena beach, a small bay near the resort of Calas de Mallorca, in the south east of the island.
In a statement released through the Foreign Office, Christine Selby said: “My son George Selby died trying to save his son, Louis Selby.
“George was passionate about his wife Abigail and their three sons.
“This tragedy that has befallen this family has devastated the lives of his wife, sons, and mother. George, Louis and their family were – and still are – loved by all that knew them.”