A search had been launched an hour earlier after 999 operators took a call from a woman who said she was on Blackpool beach, The Gazette understands.
Police believe they know her identity and are now working to track down the woman’s family.
“At around 1.30am this morning, police and the Coastguard launched a search for a woman thought to be on Blackpool beach,” a spokeswoman for Lancashire Police said.
“At 2.30am a woman in her 30s was found deceased in the water. There are no suspicious circumstances and a file is being prepared for the coroner.
“Enquiries are ongoing to notify her next of kin.”