The 72-year-old was knocked off his feet on rocks near a landmark sea arch on the north side of Ciutadella bay called Pont d’en Gil.
Residents in a nearby apartment block called 999 after seeing him in difficulties in the water.
The sea currents took him further away from the coastline and he was already dead by the time firefighters in a dinghy reached him.
His body was taken to Ciutadella Port where he was formally certified dead.
The tragedy happened around 1pm yesterday.
An autopsy expected to confirm the unnamed holidaymaker died from drowning and not a blow to the head as he fell is due to take place later today.
Strong easterly winds were blowing when the man, thought to have been staying in a four-star hotel a five-minute drive away in Cala d’en Blanes, went into the water.
Police, who have launched a routine investigation co-ordinated by a local court, have not yet made any official comment.
Local police, coastguards, paramedics and Civil Guard officers were mobilised as part of the emergency response.
Pont d’en Gil is a spectacular arch shaped by the strength of the waves which has been crafted into a natural suspension bridge.
Medium and small sized boats can pass through it.
Next to Pont d’en Gil there is an underwater cave well known by divers on the island, called Sa Cigonya.
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