The sheep were found in a water-filled ditch on Sand Lane, Market Rasen, Lincolnshire.
More than four dozen sheep are believed to have drowned or suffocated after being chased into a water-filled ditch on Sand Lane, Middle Rasen, Lincolnshire.
The incident was reported to police at 1.30pm on January 6 but is thought to have happened during the night before.
Police in the area questioned whether dogs were involved, adding the incident was likely to have been an attack by stray dogs or a pet dog that had gone missing.
A spokesman for Lincolnshire Police said: “There is no evidence to suggest this was a criminal act in any way so there is no on-going involvement from ourselves.”
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