AMount Gambier man has died in a spa while on a golfing holiday in NSW.

The 45-year-old was with a group of friends enjoying a spa on Thursday when he was found unresponsive in the water.

Emergency services were called to Rich River Golf Club and Resort in Moama about 7pm.

Despite attempts by guests and paramedics, the man could not be revived.

NSW police are preparing a report for the coroner.