The man, believed to be 48, is understood to have drowned in Salou on Tuesday while a swimming warning flag was in place.
The Foreign Office said it could “confirm the death of a British national in Salou. We are providing support to the family at this difficult time."
The two women were named as mother-of-two Lisa Coggins, 35, and her friend Tracey Aston.
The police chief of Lloret de Mar said there were red flag swimming warnings in place due to the rough conditions.
British man drowns off Spanish coast
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