A US mother has told police she liked to watch her daughter being sexually assaulted by men before the child was raped, killed and dismembered on her 10th birthday.

Michelle Martens, from Albuquerque in New Mexico, is a suspect in her daughter’s death and told police she had allowed three men to sexually assault the child.

The 35-year-old allegedly set up three encounters on separate occasions – one with a colleague of hers, and two other meetings with men she had met online.

One of those men was Fabian Gonzales, another suspect in the murder.

View photos Michelle Martens. Photo: Supplied More

View photos Fabian Gonzalez and Jessica Kelley. Photo: Supplied/AP More

Police allege Martens, Gonzalez, and Gonzalez’s cousin Jessica Kelley were all involved in the sickening incident that took place on August 24 at an apartment complex in the city.

Victoria, who turned 10 that day, was allegedly forced to consume methylamphetamine orally and was raped before being strangled and stabbed.

The child’s body was reportedly dismembered and her remains placed in a bathtub and set on fire, according to court records.

View photos Victoria was killed on her 10th birthday. Photo: Supplied More

Martens claims it was Kelley and Gonzalez, both 31, who mutilated her daughter’s body.

In an interview with police, Martens said setting up the sexual encounters wasn’t about the money she made, she said she liked to watch the assaults.

She told authorities she set up a profile on dating site Plenty of Fish to find men interested in having sex with her daughter and possibly her younger son as well.

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