The man, believed to be from Manchester, had gone for a swim at South Curl Curl beach around 7pm on Saturday after fishing with his friends, who raised the alarm when he did not return.
Boats and jetskis were launched on Sunday morning, with police and emergency services conducting a two-day operation to look for him, but the search was called off just before 11pm local time on Monday.
The man, who had been in the country for a week, had been celebrating with friends at the beach before he was due to fly out.
British man goes missing off Australian beach
Sophie Griffiths
19 October 2015
The search has now been called off for a 31-year-old British tourist who went missing after swimming at a Sydney beach.
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