Police are investigating the death of a toddler whose headless and naked body was found in the sea near Tai O on Lantau Island yesterday. The body of the girl, thought to be aged about two, was spotted by a fisherman. It was floating off a rocky area near the old police station in Shek Tsai Po Street at about 10.45am. The body was taken to the beach and covered with a green tent, and officers searched for her head, which they did not find. No suspicious wounds were found on the body, a police officer said. 'The body was swollen,' the officer said. 'We believe it was in the water for at least one or two days. We don't rule out the possibility that the head became detached after hitting an object in the sea.' The officer said there was no report in Hong Kong of a missing girl of the same age. 'One of the theories is that the body might have drifted into Hong Kong from the mainland or international waters,' he said. A police spokesman said yesterday the girl was estimated to have been dead for more than seven days and her identity had not been established. A postmortem examination will be carried out today.