The NSW Ambulance Service was called to an area just off the Pacific Highway at Tyagarah, just north of Byron Bay, to reports that  two skydivers had hit the ground just before 3.30pm on Friday.

Paramedics treated both patients but the woman died at the scene. The man was taken to hospital in a critical condition.

NSW Police said initial investigations suggest the man and woman were skydiving when their parachutes became entangled.

A report will now be prepared for the coroner.