The Irish Farmers Association is offering a reward of €10,000 for information about one of the largest ever thefts of livestock in the State.
75 cattle and 25 sheep were taken from a farm between Kilbeggan and Tyrelllspass in Co Westmeath on Thursday.
Only four animals were left behind on the farm.
Farmer Niall Dillon says Gardaí are investigating and it's believed two trucks may have been involved.
"We have CCTV footage of two trucks going through Tyrelllspass village at approximately 2pm. There was one double decker lorry and an ordinary lorry and trailer," said Mr Dillon.