The body of Briton Jason Parnell, who went missing after a speedboat capsized near the island of Koh Samui in Thailand, has been found, the Foreign Office has confirmed.
According to the AFP news agency, his body had been trapped among rocks.
The Foreign Office confirmed on Saturday that Briton Monica O'Connor, 28, had also died in the accident.
A total of three people were killed when the boat, with 32 passengers and four crew, capsized on Thursday.
It was on its way back to the popular island from Mu Ko Ang Thong National Park on Ko Pha Ngan island when it apparently hit rough waters.
The other victims were women from Hong Kong and Germany.
"We are supporting the family of a British woman who has sadly died following a boat accident near Koh Samui, Thailand," the Foreign Office said.
"We remain in contact with local authorities in Thailand."
Mr Parnell, 46, was in Thailand to celebrate his first wedding anniversary with his wife Puja.
The boat capsized at 17:00 local time (11:00 BST) and seven people remain in hospital with serious injuries.
The police have told the BBC the sea was rough and the winds strong at the time of the accident, which occurred just 300 metres from the shore.
The police also say the boat was licensed to carry 45 passengers, so it was not overcrowded.
Dozens of fast tour boats go out every day from the island of Koh Samui, taking tourists to snorkel and kayak in the seas of the Ang Thong National park.
BBC South East Asia correspondent Jonathan Head says it is not clear yet whether there were any safety lapses, but boat accidents happen frequently in Thailand, and regulations are unevenly enforced.