A car has gone into the Waimapu Estuary off Fraser St, Tauranga.
A police media spokeswoman said police received reports of a car going into the estuary shortly before 5.30pm.
The male driver of the car was the solo occupant, the spokeswoman said.
"Ambulance is in attendance but there are no details of any injuries as yet," she said.
A tow truck had been called to the scene.
Nearby resident Paula Graham said she had spotted the car in the estuary after glancing out of her window.
"We just looked out the window and saw these two red lights and thought that looked out of place," she said.
"So we got the binoculars out and sure enough it was a car."
Graham said the car looked like a Nissan Fairlady and was about 10m into the mudflats from the footpath across the road from the Fraser Cove Shopping Centre.
"We all ran out to have a look. This has never happened before."
Audrey Wilson had repeated falls, a fractured arm and sepsis. She died in hospital.