A man was found dead on Sunday morning near the Kandooma Thila, a popular dive site located in K. Atoll.
The sighting of the dead body was reported to the police at around 10:17 am.
The police identified the deceased as a male of foreign nationality.
No other details are available at this point.
The case is under investigation by the police.
The case follows a similar one last week, when the body of a Chinese worker who fell overboard a barge was found floating in the waters off K. Gulhifalhu.
It also comes amid heavy rain, strong winds and rough seas across northern and central Maldives as the Iruvai Monsoon sets in.