Kyle Hartigan found not guilty of killing friend Daniel Lloyd in Peel Inlet boat crash

Kyle Hartigan leaves court after being found not guilty of unlawfully killing Daniel Lloyd.  (ABC News: Joanna Menagh)

A man accused of killing his friend in a high speed boat crash has walked free from the WA Supreme Court after a jury found him not guilty.

Kyle James Hartigan, 27, had been on trial for the past week on a charge of unlawfully killing 35-year-old Daniel Lloyd, who died in the early hours of the morning on February 7, 2020.

The two men were aboard a power boat that belonged to Mr Hartigan's father when it hit a navigational marker in the Peel inlet.

Both men were thrown from the vessel and Mr Lloyd died at the scene after hitting his head on the marker, leaving him with fatal injuries - he died at the scene.

Daniel Lloyd died after the boat collided with a marker in the Peel Inlet near Boundary Island. (Supplied: WA Police)

The two men had spent the evening drinking heavily and prosecutors alleged Mr Hartigan was behind the wheel of the boat when it hit the marker at high speed.

It was calculated his blood alcohol level at the time would have been three or four times over the legal limit.

Mr Hartigan denied he was responsible for the crash and instead claimed it was Mr Lloyd who was driving the vessel.

Kyle Hartigan, pictured, said Daniel Lloyd was driving the boat at the time of the collision.  (ABC News: Armin Azad)

He testified Mr Lloyd, who was wearing a moon boot, fell over just before the crash — so he sat him down in the seat in front of the controls and Mr Lloyd began driving the boat.

Mr Hartigan said he was then sorting items in the front of the vessel when, minutes later, he looked up and saw the marker before he and Mr Lloyd were thrown into the water.

Jury delivers verdict after three hours

The jury deliberated for about three hours before finding Mr Hartigan not guilty of manslaughter, and not guilty of the lesser charge of culpable driving of a vessel, causing death.

Mr Hartigan's lawyers claimed he had left the driver's seat and the controls of the boat to Mr Lloyd. (ABC News: Supplied)

Mr Hartigan wiped away tears after the verdicts were delivered but he made no comment as walked from the court.

Mr Lloyd's mother Susan and his sister, Natalie Leisfield were in court throughout the five-day trial and present for the verdict.

Daniel Lloyd's mother Susan Lloyd, left, and sister Natalie Leisfield, middle, leave court following the verdict. (ABC News: Joanna Menagh)

Outside, Ms Leisfield fought back tears as she described her brother as an "honest, genuine and loyal person."

"He didn't get the chance to come and defend himself," she said. 

"We love Daniel, and we always will.

"This doesn't change one bit how we feel."