Livestock with an estimated value of up to €100,000 have been stolen in County Westmeath.
The 75 cattle and 25 sheep were taken from lands near Kilbeggan - between Wednesday night and the early hours of Thursday morning.
Gardaí have launched an investigation into the robbery and are appealing for anyone with information to come forward.
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Chairman of the Irish Farmers Association's Livestock Committee Henry Burns says it is a worrying incident: