Shona Campbell, who was staying at a campsite close to the shore with family, had gone for a walk near Moss-Side Caravan Park on Monday evening.
The 74-year-old, from the Isle of Man, dialled the emergency services at around 5 pm after getting stuck in the estuary as the tide was coming in.
A major search operation was launched which included personnel from the coastguard, police, fire and ambulance service as well as a helicopter. It was called off late in the night and resumed again on Tuesday – but a body was discovered shortly after 5.30 pm and was later confirmed to be Shona.
Police Scotland have said her death is being treated as unexplained but is not believed to be suspicious and a report on the incident will be sent to the procurator fiscal.
Retired professional secretary Shona had been described as ‘friendly, honest and genuine’ by a friend who was speaking to the Isle of Man Today.
James Osborne said: “She often came and walked my dog; she would go for miles. My dog often came back knackered! She was an experienced walker, so it bemuses me over what happened.
“I will really miss the camaraderie we had and the interests we shared. She even came on holiday with us a couple of times. I will really miss our genuine friendship.”
It’s believed Shona moved to the British Crown Dependency from Scotland about 30 years ago.
