Gardaí and the Department of Agriculture are investigating the circumstances behind the discovery of around 60 dead cattle on a farm in Co Cork yesterday.
Department officials were altered by a tip-off from a local that the cattle were lying dead in a field at the farm near Doneraile in the north of the county.
A Department spokesman said up to 60 cattle and calves were found dead. The carcasses are currently being examined to establish the exact cause of death before being transported to a slaughterhouse for destruction.
The spokesman would not speculate as to a cause of death or give any details of the farmer involved. The farm has been sealed off, he said.
Around 80 other animals on the farm were found alive and "local interests are looking after their nutritional needs", he added.
Gardaí confirmed that they are investigating the incident.