Two swimmers — a man and a woman — drowned in the waters off Far Rockaway on Tuesday night, police sources said.

Police received a 911 call about 10:20 p.m. reporting two bodies floating in the water off Beach 9th Street near Seagirt Boulevard, authorities said.

The victims, believed to be in their 40s, were unconscious and unresponsive when emergency crews pulled them from the water, cops said.

They were taken to St. John’s Episcopal Hospital, where they died, cops said.

Foul play doesn’t appear to be a factor, police said.

A police source said it appears one of the victim’s was teaching the other how to swim.