The game launches tomorrow, on the 20th March but little information has been revealed on swimming.
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Can You Swim In Animal Crossing: New Horizons?
It's very likely that Swimming will return as it was introduced during New Leaf and features are rarely removed.
The new game will likely keep this feature however it's not confirmed if diving will return.
In New Leaf, if you go to the island and buy a wetsuit you can swim in the ocean! You can also dive for more unique sea creatures to sell or add to the museum.