Police said a trailer with a 'New Holland' E18B excavator on it was stolen from a business on Bolong Road, Bomaderry just before midday on December 26.

The total value of the property is estimated at $45,000.

Investigators would like to speak to two men depicted in CCTV footage. The first man is described as being of Caucasian appearance with a slim build, and approximately 180-185cm tall.

He is shown wearing a black t-shirt with ‘Adidas’ chest decal, black shorts with a vertical yellow stripe, a black cap, sneakers, and black compression leg sleeves or shin guards.

The second man is described as being of Caucasian appearance with a medium build, approximately 180-185cm tall, with short dark hair, and wearing glasses. He is shown wearing a blue t-shirt, black pants, and dark coloured shoes.

Investigators have also released footage of a vehicle described as being a black BMW X5 with the front grill partially missing and ‘bullet hole’ style decal stickers on the back.

Police have been told the vehicle was seen travelling through Kangaroo Valley, onto the Hume Highway towards the Narellan/Casula area.

Detectives are urging any witnesses or anyone with information about the incident to contact Crime Stoppers on 1800 333 000.