The Otago SPCA is investigating a complaint about 19 dead sheep found on a Dunedin farm last week.
SPCA investigators will not comment while they look into the case.
They received a formal complaint, accompanied by photographs of the dead sheep, from a Dunedin resident on Friday.
The complainant told the Otago Daily Times he had spotted the carcasses while on a neighbouring property on July 18.
He counted 19 dead sheep in varying stages of decay within four paddocks and took photographs of them to support his complaint.
The complainant asked for anonymity, fearing retribution from the farmer.
He said the farm was near a popular tourist spot and wondered whether visitors to Dunedin could see the paddocks littered with carcasses.
The man estimated some of the sheep had been dead for about a month, and others for a week or two.
The farmer declined to comment when contacted yesterday.