If you've ever shopped for a kayak/canoe cart then you know that they can be expensive.
As usual, I figured that something could be made out of PVC for a fraction of the price. I chose to utilize "ballon" tires for use in the sand, but you could easily use other tires (golf hand cart, lawn mower, etc.) instead. I have been using this cart for about 6 or 7 years and it works great.
Everything pictured below can be purchased at Home Depot, except for the ballon tires. The cart is finished off with a single cam strap with a rubberized metal hook at each end (not pictured).