Kate Bush has paid tribute to her 'very dearest friend' who disappeared in a Christmas Day swim after trying to save a woman in distress.

Antiques dealer Matthew Upham, 63, had gone to the beach on the morning of December 25 off the coast of Budleigh Salterton in Devon.

He was among dozens of others - some with Santa hats - who had taken the cold plunge into the sea only to get into serious difficulties within seconds due to huge swells caused by high winds. 

Mr Upham and a man in his 40s are feared to have drowned after several other swimmers were pulled from the water by rescuers.

Ms Bush, 67, who has lived in Devon since 2005, has now shared a tribute to her friend of 30 years - saying he 'lived life to the full'.

The Running Up That Hill singer wrote on her website: 'He was one of those people who touched everyone he met. He was extraordinarily kind, thoughtful and lived life to the full. He was also a great deal of fun.

'His family are heartbroken and, along with many of his friends, so am I. Matthew was a very strong swimmer. He had a great love for kayaking. He understood that the sea should be respected. It's so tragic that he lost his life this way.

'The world has lost someone incredibly special. Thank you, Matthew, for being one of the best friends anyone could have.'

Matthew Upham, 63, (pictured) is feared to have drowned after he went for a traditional festive dip off the coast of Budleigh Salterton in Devon

Kate Bush, 67, who has lived in Devon since 2005, has now shared a tribute to her friend of 30 years - saying he 'lived life to the full'

Mr Upham had gone to the beach with friends on Christmas Day morning for the annual swim.

Following high winds, he had nearly made it back to shore when he spotted a woman in difficulty beyond the surf line.

A friend of 30-years told the Mail on Sunday: 'Matthew swam back out to reach her but as he did so a huge wave crashed into him and dragged him under. He hasn't been seen since.

'He was an exceptionally fit man and someone who swam those waters practically every day but more than that he was an incredibly selfless person.

'So when he saw that woman in distress, there was only going to be one outcome and that was him swimming straight out to reach her rather than save himself.

'From what I've been told, he'd actually made it out of danger initially and was about to reach the beach but turned back when he saw the woman struggling.

'His friends who were with him watched him go out to her but when the wave came it was so strong, it just dragged him along, he really didn't have a chance.

'The woman eventually made it back to shore but Matthew is still missing and hopes of finding alive are fading fast.