Two nippers, aged six and seven, were digging in the dunes at Maroubra Beach on Sunday when they found the naked body of a baby who had been buried 30 centimetres deep in the sand.

Police said the two boys called for their father when they found the body at the southern end of the beach about 10am.

Eastern Beaches Inspector Andrew Holland said the boys had received counselling and police would take statements from them at a later date.

Inspector Holland said police had no idea how long the baby had been dead because of decomposition.