RedactedNarrative: Vessel owner reported that victim (Victim) asked to take vessel #1 (PWC) for a ride.  Victim was riding the PWC in waves and appeared to be having fun.  Witness said he saw Victim fall off the PWC and got back on to ride some more. Moments later Witness looked again and saw Victim not on PWC and out of sight.  Witness went to look for Victim on another PWC and found Victim face down in the water unresponsive and not breathing.  Witness tried without success to get Victim on his PWC.  Witness returned to Celeron Island for help.  At that time witnesses went to find and help Victim.  Subjects relocated Victim and put him on another boat but could not effectively perform CPR so they transferred Victim onto "Off Duty". From there CPR was continued and Victim was taken to the Gibraltar Gas Dock.  Upon arrival, Witness2 said that Victim had a weak pulse and respiration and was turned over Gibraltar Fire Department. Sgt. contacted the Hospital at 0730 hrs who reported that Victim had passed away earlier that morning.  No other injuries or damages were reported.  Victim was not wearing a life jacket.