Police are appealing for information after an ATM was stolen from a Willow Tree hotel and then dumped in Quipolly Dam.
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Police believe two men were involved in the theft of the machine from Graze at the Willow Tree Inn at about 3.30am on Sunday, June 23.
A cleaner discovered the theft later that morning and reported the matter to Oxley police.
Inquiries indicate two men removed the ATM in a blue dual-cab utility which had been parked outside.
The ATM was found on Sunday afternoon, partially submerged in the Quipolly Dam, about an hour north of Willow Tree.
The machine will be forensically examined.
Strike Force Pell, comprising detectives from Oxley Police District, has been formed to investigate the theft.
Anyone with information about those involved, or anyone with dashcam footage, who was driving along the New England Highway between Willow Tree and Quipolly about the time of the incident, is being urged to contact Tamworth Police or Crime Stoppers on 1800 333 000.