A distraught female sailor has been rescued from a yacht in rough seas off south-east Queensland today after her husband was struck and killed by a boom.

Police said the woman made a may day call this morning after her husband was fatally injured when hit by a boom aboard their 15 metre sloop, Deja Vu, which was caught in the middle of harsh weather about 80km off the coast of Hervey Bay.

"All through the incident she was very distressed," Peter Upton from the Queensland Water Police told Network Ten.

"She didn't have the ability to sail the vessel by herself and was requiring assistance."

A nearby yacht went to her aid but could not board the vessel because of the rough conditions.

The Australian Maritime Safety Authority mounted a search and rescue operation using two helicopters.

Network Ten said the woman eventually restarted the vessel and began bringing it back towards Bundaberg before a police officer and a volunteer marine rescue skipper were able to board the boat.

The woman was airlifted to Hervey Bay where she thanked her rescuers for their efforts and vowed to sail again in the future.

"All the rescue guys were great, really great," she told Network Ten.

"Fantastic team effort."

The police officer and rescue skipper were tonight sailing the vessel back to either Hervey Bay or Bundaberg but are not expected to arrive for some time.

AAP