A man has died while skiing at Thredbo this morning after striking a low-hanging tree branch.

Police say the 68-year-old South Australian man was skiing with friends when he hit the tree around 10.15am on Saturday. He was unable to be revived and died at the scene.

A man has died while skiing at Thredbo on Saturday morning.

Thredbo general manager Stuart Diver said in a statement that the resort was "deeply saddened" by the tragic event.

"Thredbo Ski Patrol and a Thredbo Medical Centre doctor promptly attended the scene," he said. "The Thredbo community extends its heartfelt condolences to the male’s family and friends."