ONE man has perished in the Simpson desert and another has been found near death after their vehicle became bogged.

Police say the pair left Ethabuka Station, in Queensland's southwest, on Monday and became stranded.

In temperatures well in excess of 40C, the pair decided to walk back to the station but a 25-year-old man died on the way.

The other man, whose age isn't known, was found by another station worker and taken to the Mt Isa hospital.

"The two people decided to walk and it was very, very hot and one of them has died," police told AAP today.

"Another worker from the station came across the other man and he was pretty sick."

It's understood the men had little water with them.

Police said the tragic incident showed the importance of being prepared when travelling in the desert.