Three men, including two Australians, have been rescued by a P&O cruise ship near New Caledonia after their yacht began taking on water.

Pacific Dawn, which is on a seven-night South Pacific cruise, received alerts on Thursday from Noumea's marine rescue authorities.

In the video above: Two men rescue wheelchair bound woman who fell off ship dock

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Authorities asked the cruise ship to divert to help the three seafarers - reported to be two Australians and a Briton - after receiving their distress call.

The three men were adrift in a life raft after their yacht started taking on water in the Pacific Ocean.

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P&O confirmed the rescue in a Facebook post: "Our wonderful Pacific Dawn team have followed the highest maritime traditions going to the aid of fellow seafarers in peril."

P&O says all three men are safe and onboard the cruise ship, which is on schedule to arrive in Brisbane on Saturday.