Legendary singer Kate Bush has paid tribute to one of the two men missing after a mass Christmas Day sea swim at Budleigh Salterton.

Writing on her website, she described her ‘heartbreak’ at the loss of her ‘dearest friend’.

Matthew went missing in stormy seas and was the subject of a massive search by sea, air and land during a multi-agency response when revellers got into difficulties in the waves.

Kate writes: “As you might have heard on the news, Matthew Upham was one of the swimmers who went missing in the sea in Devon on Christmas Day.

“Matthew was one of my very dearest friends. I’d known him for thirty years.

“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. Kate.”

Police are continuing their inquiries and supporting the families of both men.