Two men dead after WA boating accident

Police believe they have found the body of a man in his 70s who went missing off the WA coast, after the body of his 81-year-old friend was found on Monday.

The body of an elderly man who went missing off the West Australian coast has been found after the body of his 81-year-old friend was discovered.

Divers found the man, believed to be aged in his 70s, and his boat during a search of the Shoalwater Bay area near Rockingham on Tuesday.

He is yet to be formally identified.

His friend was found on the beach near Penguin Island about 5pm on Monday.