About 5am on January 8, a southbound B-double truck collided with a Holden Commodore utility, travelling north in the southbound lanes, 27km south of Coffs Harbour.

The truck then ran off the road and slammed into a house.

The utility driver, 38-year-old David Levett from Nambucca Heads, died at the scene.

11-year-old Penrith boy, Max McGregor, was killed when the truck crashed into a room of a house in which he was sleeping.

The truck driver, a 51-year-old Queensland man, and his male passenger were taken by NSW Ambulance Paramedics to Coffs Harbour Hospital for treatment.

Police attached to the Mid North Coast Crash Investigation Unit are continuing their inquiries into the circumstances surrounding the incident.

Investigators have found no evidence to suggest speed was a factor in the fatal crash.

Police continue to investigate all matters, including but not restricted to comprehensive examination of the vehicles involved and the roadway upon which the crash occurred.

All information is being provided to the Coroner.

Meanwhile, anyone who witnessed the crash or circumstances leading up to it and has not already spoken with police is urged to consider Mid North Coast Crash Investigation Unit or Crime Stoppers on 1800 333 000.