An 11-year-old boy has died after the ute police say he was driving rolled off the road in a small NSW town this morning.

The boy is believed to have been driving along Girraween Road in Graman, about 40 kilometres north-west of Inverell, with an 11-year-old passenger when the vehicle left the road.

Emergency services rushed to the scene and attempted to treat the 11-year-old driver but he died at the scene.

The passenger was flown to Lismore Base Hospital in a serious condition.

"Police established a crime scene and commenced an investigation into the cause of the crash," NSW Police said in a statement.

Police have seized the ute for forensic examination.

A report will be prepared for the coroner.

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