A joint investigation by gardaí and officials from the Department of Agriculture is underway after the discovery dozens of dead cattle on a farm at Colligan, Co Waterford.
Gardaí in Dungarvan were alerted by a veterinary inspector who discovered the carcasses yesterday evening.
They found 42 dead cattle on the farm. A further 40 live animals were examined by veterinary officers and are being cared for by their owner.
Local gardaí said a file may be prepared for the Director of Public Prosecutions pending a formal report by the Department of Agriculture.
The find follows the discovery of 60 dead cattle on a farm in north Co Cork earlier this week.
Department officials said there is no indication the two cases are related and there is no evidence of a risk to public or animal health.