Two minors aged nine and 10 drowned while swimming in a hotel swimming pool at Kimana, Kajiado, police said.
The deceased were among hundreds of others who were at the hotel in the afternoon celebrating new year.
Loitoktok Sub-County Police Commander, Shadrack Ruto, the children were removed from the pool and rushed to Loitoktok Sub-County Hospital, where they succumbed while receiving treatment.
Ruto said the police have commenced investigation into the matter.
He urged the parents to be keen with safety of their children, especially during celebrations.
The bodies of the deceased were moved to Loitoktok Sub- County hospital mortuary, awaiting postmortem as police conclude investigation.