Diving teams, police and paramedics were also reported at the scene.
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A police spokesman said: “Officers received a report of a man having difficulty in the water after an organized dive near Kinghorn Beach at around 9.55am. on Sunday, April 10th. A Coast Guard helicopter landed at Kinghorn Beach earlier today “The man was pulled out of the water but died a little later. Investigations into the circumstances of the death are ongoing and a report will be submitted to the Chief Financial Officer. Earlier in the day, Scottish police and the Aberdeen Marine Rescue Coordination Center – which provides helicopter assistance to incidents in the Fife area – initially described the incident as a “medical matter”.