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SOS on beach sparks rescue after pair nearly drown

A man and a boy who nearly drowned after their boat capsized in rough seas scrawled "help" on a beach before a woman flying a drone spotted their overturned boat and the message.

A 30-year-old man and a boy were found near Potato Beach Holiday Park close to Moruya, on NSW's South Coast on Wednesday morning.

Their boat capsized overnight, NSW Ambulance said.

Local South Coast woman Maree Jackson told the ABC she spotted the overturned boat with her drone, and later located "help" written in the sand.

The pair were rescued by the Toll Rescue Ambulance Helicopter after 9am.

"Both patients had swallowed a large amount of sea water," NSW Ambulance Inspector Steven Owen said on Wednesday.

The man was treated for cuts to his legs and hypothermia before he was flown to Canberra Hospital in a stable condition.

The boy was also treated at the scene.

"This was very nearly a tragic incident and a reminder for anyone out on the water to wear a life jacket and carry an emergency beacon," Mr Owen said.