Sea victim Paul Morris had been walking a dog with two friends along steps close to the South Pier at Blackpool when a wave washed him and one of the others into the sea, police have confirmed.
While his friend managed to climb out of the water, Mr Morris was lost to the sea.
More top news
An extra hour a day of TV, internet or computer gaming could reduce GCSE success by two grades, research claims.
David Cameron is expected to announce a new plan that will see Britain take in thousands more Syrian refugees.
Reports Ed Miliband is to rule out a return to frontline politics have been described as "speculation" by sources close to the politician.