The specialist diving unit of the Civil Guard, GEAS, recovered a body from the sea near San Miguel on the morning on Thursday 19th September.
The day before, Wednesday the 18th, a man had alerted authorities that his friend had not returned from a walk.
The deceased man had left his friend sunbathing at 1pm stating that he was going to walk around the cliffs.
After his friend raised the alarm a search was undertaken by agents of the Local Police, the Civil Guard, firefighters of the Consell de Ibiza and Maritime Rescue personnel.
The body of the man was found around 200 metres from the shore in an area with vertical cliffs.
Police say that all evidence points towards an accident however they will await the outcome of an autopsy which will be carried out at the Institute of Legal Medicine of Ibiza.