The drowning made the Nock-ten storm, which has left a trail of death and devastation across the Philippines, a killer storm in Thailand as well.
It sends a warning to Phuket visa-runners who cross from Ranong to Victoria Point, on the Burmese side, or the offshore Andaman Club casino every day.
Twent-five Burmese and two Thais were bound for the casino resort from Victoria Point in Burma aboard a Victoria VKR longtail boat when waves of up to four metres tipped the occupants into the sea about 7pm.
A fishing boat managed to rescue all of the occupants of the boat except for one, a Burmese man.
Meteorological officials on Phuket have repeated their warning from yesterday for Friday and Saturday and say that small boats should not put to sea on Sunday. Strong winds are expected to trigger waves of up to four metres.
A safety campaign recently around Phuket and the Andaman provinces urged all boat passengers to wear life jackets.
About 190,000 people had been evacuated to safe areas in China's southern holiday island of Hainan as Nock-ten sweeps in, China's flood control authorities said.
At least 31 people have been killed in the Philippines.