TWO people have died following an incident at Airlie Beach Lagoon on Sunday afternoon.

The pair were rushed to Proserpine Hospital after what a Queensland Ambulance Service spokesperson described as a "near drowning" at the popular tourist location about 4pm.

An eyewitness, who wished to remain anonymous, told the Whitsunday Times that she didn't realise anything was wrong until she looked up from her book and saw an ambulance by the bank of the lagoon.

"There was no shouting or screaming, I just looked up and saw two people receiving CPR," the eyewitness said.

"I went over to help, but there were too many people.

"I don't know how it happened."

The lagoon was closed late Sunday afternoon following the incident.

A report will be prepared for the coroner.