A man stumbled upon a dead cow not far from the waters edge on Papamoa Beach.

Local resident Chris Taylor was out walking along Papamoa beach this morning and came across the dead cow lying on the beach, just to the west of Harrison's Cut.

Sam West also spotted the dead cow as he was on his way to go fishing further down the beach.

'The tide is starting to come in now,” says Chris. 'The cow is just above the current waterline.”

Tauranga City Council have been notified about the dead animal and have contacted Bay of Plenty Regional Council who are sending staff down to remove it.

Council say the dead cow may have washed down a river and out to sea, then floated ashore.

There will be a tag on its ear which will identify who the owner is.