The last sighting of the boy was at the Esplanade between the Burleigh Heads Surf Club and the North Burleigh Surf Club around 8am while he was riding a scooter.
The eight-year-old is described as Caucasian, around 130cm tall, a slim build and light brown hair cut in a mullet.
“He was last seen wearing a navy blue t-shirt, black shorts and blue Asics runners,” police said.
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“He was also riding an orange scooter and wearing a black helmet.”
Anyone with information about the boy’s whereabouts is urged to contact police.