The body was discovered at 1pm and brought ashore by Navy personnel posted at the Marine Rescue Unit stationed at the beach.
The man’s body was shirtless and dressed only in a pair of light-blue swimming shorts with pictures of anchors as a pattern on them. There was no forms of identification on his person.
The man, of seeming Asian appearance, is believed to have died about two days ago.
Rescue workers from the Ruamjai Kupai Foundation transported the body to Vachira Phuket Hospital.
The gruesome discovery at the popular tourist beach follows more than a week of warnings from the International Surf Lifesaving Association (ISLA) of surf danger and deadly rip currents and strong waves that have pounded Phuket's west coast. (See story here.)
On Monday night, the body of Yang Qianyao, a 31-year-old Chinese woman from Yunnan, washed ashore at Nai Harn Beach after she was seen entering the water there after dark.
Her compatriot, Jing Tao, 33, was rescued from the night surf and taken to Vachira Phuket Hospital in Phuket Town. At last report he was making a full recovery.
UPDATE: Police later confirmed that relatives had identified the man as Sathaphon Hatsadi, 22, from Chaiya District in Surat Thani province.
Mr Sathaphon was seen entering the water at Kata Beach at 5:15 pm on Aug 13. His body was found about 100 metres offshore from Koh Pu, off the northern end of Kata Beach at about 1:30pm on Aug 15.
His funeral was held at Wat Sutthawas in Surat Thani on Aug 19.