FORT MYERS BEACH, Fla. A woman and her 13-year-old daughter on vacation from Kentucky were killed yesterday when their parasail harness snapped and they fell 250 feet into shallow waters, authorities said.

``It was a parasailing accident, apparently due to harness failure and deteriorating weather conditions,'' Florida Game and Fresh Water Fish Commission spokesman Gary Morse said of the fall just before 1 p.m.

Morse identified the mother as Lisabeth Hope Bailey-Straney, 37, and her daughter as Taylor Straney, both of Vine Grove, a Hardin County town of about 3,600.

Bailey-Straney's elder daughter, Kristin Bailey, and Kristin's friend, Katherine Glackin, were in a boat at the time of the fatal fall, Morse said. They were not hurt.

According to witnesses on the beach, strong winds from an approaching storm seemed to play a part in the accident. The captain of the boat hauling the mother and daughter, the 20-foot Hang 'Em High, tried to reel them back to the boat when high winds hit.

Beachgoers said the pair fell into water only about 3 feet deep. The mother was taken to Lee Memorial Hospital, while her daughter was taken to Health Park Hospital.

Florida Game and Fresh Water Fish agents are looking closely at the harness and the sudden squall at the time of the fall, Morse said. ``All boating accidents are criminal investigations to start out with,'' he said.