MANHATTAN BEACH — The body of a 28-year-old man wrapped in black plastic bags with his arms tied around his back — and his feet coated in "cement shoes" — was found Monday morning along a Brooklyn beach, police and sources said.

Chief of Detectives Robert Boyce said the victim had his feet "submerged in poured concrete — obviously a homicide," and was wrapped in black plastic bags, with his arms tied around his back.

But a law enforcement source said whoever poured the shoes didn't do their job correctly: "They botched the cement shoe job because air got in and he floated to the surface."

Law enforcement sources added that they have tentatively identified the victim through fingerprints and tattoos, and Boyce said Tuesday at the NYPD's monthly crime briefing that the victim had a "substantial" tattoo on his back of the Virgin Mary holding a rose.

The victim, whose identity has been withheld pending family notification, has a criminal history for fraud and narcotics, sources said.

He also survived another shooting earlier this year, according to sources.

A student at Kingsborough Community College saw the body near Oriental Boulevard at around 10:30 a.m. Monday.

Anyone with information is asked to call NYPD's Crime Stoppers Hotline at 800-577-TIPS.