The deceased, identified as Faisal Kadri (16) and Simran Kadri (17) hailing from Rampur in Uttar Pradesh, were visiting their aunt in Mumbai.
The duo had yesterday gone to Juhu Chowpatty along with their cousin for a swim at around 4 PM.
The low tide pulled the boys inside, police said, adding while their cousin managed to swim back to safety, Simran and Faisal drowned. Their bodies were recovered this morning during high tide.
Police have registered a case of accidental death and are probing the matter.